9911796707
TMI Blog2016 (8) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... enuine. This being the case, security services provided in factory premises, has to be considered as an eligible input service for the purpose of rule 2(l) of the Cenvat Credit Rule, 2004. There cannot be any infirmity or legal bar in the appellant availing the disputed credit, and therefore, the impugned order is required to be set aside. - Decided in favour of appellant - E/20480/2015 - Final Order No. A/30607/2016 - Dated:- 20-7-2016 - Mr. Madhu Mohan Damodhar, Member(Technical) Shri G.PrahIad, Advocate Shri C.H. Sumanth, Chartered Accountant for the Appellant Shri Nagaraj Naik, AR for the Respondent ORDER The facts of these two appeal as put forth by the appellant are as follows. 2. Appellants are manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.05.2008 - 31.12.2009 3,41,995/- 6. 01.01.2009 - 31.08.2009 4,52,082/- 7 01.09.2009 - 31.12.2009 1,87,969/- 8 01.01.2010 - 30.04.2010 3,42,733/- 9 01.01.2010 - 31.07.2010 4,63,327/- 10 01.05.2010 - 30.11.2010 4,86,342/- 11 01.08.2010 - 31.12.2010 3,36,477/- 12 01.01.2011 - 31.03.2011 1,38,168/- 13 01.12.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Advocate for the appellant, Shri G. Prahlad, made the following main submissions: 4.1 A perusal of both the definitions of the term 'input service' under Rule 2(1) of the CCR - i.e. the one existing prior 01-04-2011 as well as the one existing with effect from 01.04.2011, makes it amply clear that any service which is utilized for 'security' purposes would be included within the ambit of Rule 2(I) of the CCR - thereby qualifying the same to be called as an 'input service . 4.2 The term 'security' has been explicitly mentioned under both the above-mentioned definitions, which makes it amply clear that the legislative intent is to qualify any service utilized furtherance of the security of the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the security services in question were provided to their residential township which is not in or in relation to the manufacture of final products or clearance of final products and hence credit of such services will not fall within the definition of eligible input service for the purposes of Rule 2(I) of the Cenvat Credit Rules, 2004. 6. In response, learned Advocate contended that all through the adjudication process, including their replies to the notices and submissions during personal hearing, and similarly also in the proceedings before the Commissioner(Appeals), they have contended that the security service in question was in fact provided to their factory and not to their township. He drew attention to the bill BHPV ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
