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TMI Blog2019 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that it is well known fact that the Managing Directors have camp offices in their residences and there is no need to produce evidence to that effect. The security services provided at the residence of the Managing Director fall in the definition of input service as it is in relation to manufacturing and therefore, the denial of CENVAT credit is not legally sustainable in law - appeal allowed - decided in favor of appellant. - E/20465/2018-SM - Final Order No. 20372/2019 - Dated:- 29-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Raghavendra, Advocate For the Appellant Mr. Gopa Kumar, AR For the Respondent ORDER Per: S.S GARG The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 vide Order-in-Original No.2/2013-CE dated 28.10.2013. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the said appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules, 2004. He further submitted that there is a camp office at the residence of the Managing Director where security is provided, and this input service is eligible for credit as it is factored in the value of their product on which excise duty is paid. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the stand of the appellant that there is a camp office at the residence of the Managing Director for which security service is provided and it is in relation to the manufacture and the cost of the security service is also included in the CAS-4 for the purpose of payment of excise duty is legally tenable. The findings of the Commissioner (A) that the appellant have not produced any evidence to show that there is a camp office; to counter this ground, the learned counsel for the appellant submitted that it is well known fact that the Managing Directors have camp offices in their residences and there is no need to produce evidence to that effect. Further, I find that in appellant s own case for earlier period, the appellate authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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