2008 (7) TMI 280

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..... - This is an application for staying the operation of the Commissioner (Appeals) order allowing Cenvat credit in respect of the Service Tax paid on security services in the residential colony of the manufacturer. Credit has been allowed following the decision of the Tribunal in the case of Manikgarh Cement vide Order No. A/27/C-IV/SMV/2007, dated 4-12-2007 reported at 2008 (9) S.T.R. 554 (Tri.-Mu .....

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..... considered the submissions. I find that the Tribunal in the case of Manikgarh Cement has held that credit in respect of management, maintenance or repair of residential colonies is admissible. Therefore, the credit in respect of security services, prima facie, do not appear to be inadmissible and at best is arguable. In view of the same, the Commissioner (Appeals) order cannot be stayed at this s .....

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