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TMI Blog2017 (8) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... /60203-60204/2017 In Appeal No. E/60399-60400/2017 & Appeal No. E/50455/2015, E/50517/2015 - Final Order No. 61451-61454 / 2017 - Dated:- 28-7-2017 - Mr. Ashok Jindal, Member ( Judicial ) Shri R. K. Sharma, Consultant- for the Appellant Shri G. M. Sharma, A.R. for the Respondent ORDER Per : Ashok Jindal 1. The applicant has filed an application of condonation of delay on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on input services, namely: Catering Service, Housekeeping Service, Renting of Immovable Property Service were allowed and Security (Driver) Services was dis-allowed. Aggrieved from the said orders, both sides are in appeal. 6. The facts of the case are that the assessee is a manufacturer of excisable goods and availed Cenvat credit on the above mentioned services during the period 2006-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the issues are dealt separately: (A) With regard to Catering service: I find that during the period 2006-2007 to 2010-2011, the appellant has already reversed the Cenvat credit attributable to recoveries made from the employees towards provider outdoor catering service and also reversed the Cenvat credit attributable to the period 2011-2012. In that circumstances, the remain Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ultratech Cement Pvt. Ltd. reported in 2010 (260) ELT 269 (Bom.) Wherein it has been held that any services availed by assessee during the course of business of manufacturing of excisable goods, they are entitled to avail Cenvat credit, therefore, the assessee has rightly availed Cenvat credit on renting of immovable property service for their headquarters. Therefore, I do not find any in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that circumstances, I hold that the assessee is entitled to avail Cenvat credit on security (driver) service. In view of these observations made by the Ld. Commissioner (Appeal) in the impugned order is set aside towards security (drivers) services. Consequently, the Cenvat credit availed by the assessee is correct. With these observations, the appeal filed by the assessee is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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