Commissioner, Central Excise & Service ... vs M/S Saurashtra Cement Ltd on 16 April, 2015
2. The short issue involved in the present Appeal is: whether the Appellant is entitled to Cenvat Credit of service tax paid on security agency service provided at the residence of Managing Director of the company during the period December 2005 to January 2010. Ld. Advocate, Shri Willingdon Christian for the Appellant fairly submits that the issue on merit is decided against the Appellant in the case of C.C.E.& Cus. vs. Gujarat
Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.), however, the extended period of limitation cannot be applied in view of the subsequent judgment of the Honble Gujarat High Court in the case of C.C.E. vs. Saurashtra Cement Ltd. 2016 (42) STR 632 (Guj.) on the very same services.