ULTRA TECH CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, NAGPUR
LAWS(CE)-2015-3-87
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 17,2015

ULTRA TECH CEMENT LTD. Appellant
VERSUS
Commissioner Of Central Excise, Nagpur Respondents


Referred Judgements :-

COMMISSIONER CENTRAL EXCISE VS. MANIKGARH CEMENT [REFERRED TO]


JUDGEMENT

M.V.RAVINDRAN - (1.)ALL these four appeals are disposed of by a common order as the issue pertains to the same assessee and are raising same question of law and facts.
(2.)Heard both sides and perused the records. The issue involved in all these appeals is regarding eligibility to Cenvat Credit of service tax paid on the following services: -
(a) Security Service received in residential colony and guest house;

(b) Pest Control service received in employees' residential colony;

(c) Repair and Maintenance of air coolers in residential colony;

(d) Maintenance of river pump and security service received at guest house.

It is the case of the assessee that the services rendered by the providers are in connection with the activity of manufacturing of Cement at a remote area.

(3.)LEARNED Counsel would submit that in the case of Appeal No. E/321/2010, demand of Cenvat credit is for the period September 2004 to December 2005 while show cause notice was issued on 19 -5 -2006 and at least part of the demand would be hit by limitation. As regards the service tax credit availed on various services rendered by the appellant, it is her submission that the said services were used for the business purposes as the employees who are required to work are located in the said residential colony. It is her submission that the service tax on the maintenance of river pump is eligible for Cenvat credit as the said pump was used for pumping of Water into the area where manufacturing activity would take place. She would submit that Cenvat credit on such inputs was not disputed by Revenue. It is her submission with regard to the security service at the guest house that the said services are used in the business activity and also relies upon the decision of this Bench vide Order No. A/419/15/SMB dated 20 -2 -2015 in the case of Finolex Industries.
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