Custom, Excise & Service Tax Tribunal
M/S Gail India Ltd vs Commr. Of Central Excise, Customs & ... on 20 November, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
Ex.Appeal No.3041/12
Arising out of O/A No.198-CE/APPL/KNP/2012 dated 29.06.2012 passed by Commr. (Appeals) of Central Excise, Customs & S.Tax, Kanpur
M/s Gail India Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise, Customs & S.Tax, Kanpur
RESPONDENT (S)
APPEARANCE Shri Kartikeya Narain, Advocate for the Appellant (s) Md. Altaf, Asstt. Commr. (A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 20. 11. 2017 ORDER NO. Per Mrs.Archana Wadhwa :
A short issue involved in the present appeal is as to whether the appellant is entitled to avail the credit of service tax paid on security services received at the assessees residential colony/township constructed for providing residence to the employees. The same has been denied by the lower authorities on the short ground that such services has no nexus with the appellants manufacturing activity. Both sides agree that the present issue is settled by the precedent decision of the Tribunal in the same assessees case reported in Commr. of Central Excise, Kanpur Vs. Gail India Ltd. : 2017 (52) STR 50 (Tri.-All.).
2. Its stand held that the said security services clarifying an input service in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004 and has to be held as cenvatable.
3. In as much as, the issue stands decided in the same assessees case, I set aside the impugned order and allow the appeal with consequential relief to the appellant. Dictated and pronounced in the open Court (ARCHANA WADHWA) MEMBER (JUDICIAL) mm 7 Ex.Appeal No.3041/12