Cenvat credit on colony security services treated as arguable input service claim; stay on appellate order refused.

A prima facie view was recorded that repairs and maintenance of a manufacturer's residential colony had already been treated as input services in an earlier Tribunal ruling, and security agency services for that colony could likewise qualify as input services. On that basis, the issue was treated as arguable and no ground was found to stay the Commissioner (Appeals) order granting Cenvat credit. The revenue's stay application was rejected.

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Issues: Whether the operation of the Commissioner (Appeals) order granting Cenvat credit on security services used in a residential colony of the manufacturer should be stayed.

Analysis: The order records a prima facie view that repairs and maintenance of a residential colony had already been treated as input services in an earlier Tribunal decision, and on that basis security agency services for the residential colony were also capable of being regarded as input services. The matter was therefore treated as arguable, and no case was made out for staying the appellate order.

Outcome: The stay application filed by the revenue was rejected.

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