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TMI Blog2020 (10) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... al colony of the appellant. Accordingly, I hold that the appellant is entitled to the Cenvat credit under dispute. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52264 of 2019 - FINAL ORDER NO. 50703/2020 - Dated:- 26-2-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Sukriti Das and Shri Shantanu Kumar, Advocates for the appellant Shri P. Juneja and Shri N. Chandra, Authorised Representatives for the respondent ORDER ANIL CHOUDHARY: M/s Hindustan Zinc Ltd., are engaged in the manufacture of Lead and Zinc (dutiable) falling under Chapter 78 and 79, respectively, of the Central Excise Tariff Act, 1985. 2. The factor is located at a remote place, far away from any established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit amounting to ₹ 25,74,883/-, alleging that the services received by the appellant were not used directly or indirectly, in or in relation to manufacture of its final product and thus do not qualify as an input service , as defined under Rule 2(l) of the Credit Rules. 4. The appellant filed a detailed reply in response to the allegations in the show cause notice, inter alia, submitting that the input services have been used in or in relation to the manufacture of final products inasmuch as it is an activity in relation to business. 5. Learned Assistant Commissioner, Chittorgarh vide order-in-original No.04/2018(CE)-AC (demand) dated 01.02.2018, confirmed the demand proposed against the appellant, thereby disallowing the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... municipality or municipal corporation available to provide the municipal services, where residential colony is situated. Thus, such residential colony is industrial township, it is the onus of the concerned industry to maintain the civil/municipal services. I find that from the ruling relied upon by the Revenue, the concept of Industrial Township was not considered. Further, there is mistake of fact in the order of court below in observing that the colony is located away from the manufacturing area. In this view of the matter, I hold that the assessee/appellant requires the residential colony for availability of the workers for manufacture of dutiable goods and, as such, security services is essential in order to maintain the residential/in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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