2017 (1) TMI 835

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kamra, Advocate & Kartikeya Narain, Advocate for Respondent Per: Anil Choudhary The present appeal is filed by Revenue challenging Order-in-Appeal No. 382-CE/APPL/KNP/2010 dated 23/07/2010 passed by Commissioner of Customs Central Excise & (Appeals), Kanpur. 2. The issue in this appeal is whether M/S Gail India Ltd. are entitled to Cenvat credit on security services received for taking care of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... propriate the amount of Rs. 19,67,016/- already reversed under protest by the respondent-assessee on 29/12/2008 & 28/03/2009 and further penalty was also proposed. The Show Cause Notice was adjudicated on contest and the amount of Rs. 19,67,016/- was disallowed and demanded along with equal penalty and the same was also appropriated from the pre-deposit already made under protest. Further, equal a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by manufacturer in relation to manufacture of dutiable goods. 4. Heard the parties and perused the grounds of appeal. 5. Having considered the rival contentions it is an admitted fact that the residential colony/ township is located at a remote place, where no municipal services are available. Further it is admitted fact that, it is an industrial township set up by the respondent-assessee so .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X