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TMI Blog2015 (8) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on Security Services on Guest House is concerned that is no way related to manufacture, for which, assessee shall not get the Cenvat credit thereon. So far as Erection and Commissioning Services is concerned, that has a direct bearing on the power generation. Even though the power generated at a place was availed to use the same in the manufacture, that establishes a vital link between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit attributable to different input services, if any. It is only recorded that the appellant claims Cenvat credit on Security Services rendered at Guest House of the appellant situated in Kolkatta and Erection and Commissioning Services of two Wind Turbine Generators situated in Sankaran Koil Taluk and Tirunelveli Taluk. Recording that these services were no way connected with the manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablishes a vital link between input or input service used and manufactured. Accordingly, appellant is entitled to the Cenvat credit on the Erection and Commissioning Services availed. 2. So far as penalty is concerned, in view of the decision above, penalty shall not be levied on the Cenvat credit because the appellant substantially succeeds on the Erection and Commissioning Service. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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