Appeal delay condoned, Cenvat credit upheld for input services, Security Services decision set aside.

The delay in filing appeals was condoned, and all appeals were taken up together for final disposal. Regarding Cenvat credit on input services, the appellant's availing of credit for Catering Service, Housekeeping Service, and Renting of Immovable Property Service was upheld. However, the decision on Security (Driver) Services was set aside, allowing the assessee's appeal. Consequently, the Cenvat credit availed by the assessee was deemed correct. The assessee's appeal was allowed, and the revenue's appeal was dismissed.

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Issues involved:
Condonation of delay in filing appeals, Cenvat credit on input services - Catering Service, Housekeeping Service, Renting of Immovable Property Service, Security (Driver) Services.

Condonation of delay in filing appeals:
The applicant sought condonation of delay in filing appeals due to initially filing one appeal instead of three as directed by the court. The delay was explained satisfactorily, leading to the condonation of delay and all appeals being taken up together for final disposal.

Cenvat credit on input services:
- Catering Service: The appellant had already reversed Cenvat credit attributable to certain recoveries, making the remaining Cenvat credit availed admissible.
- Housekeeping Service: The service was availed for cleaning the factory and office related to manufacturing activity, justifying the correct availing of Cenvat credit.
- Renting of Immovable Property Service: Cenvat credit was rightly availed for accommodation of the headquarters office based on the decision of the Hon'ble High Court of Bombay.
- Security (Driver) Services: The service was related to the business of manufacturing activity, as drivers were engaged for transporting employees. The assessee was held entitled to avail Cenvat credit on security (driver) service.

Judgment:
The Ld. Commissioner (Appeal)'s observations were upheld regarding Catering Service, Housekeeping Service, and Renting of Immovable Property Service. The appeal filed by the revenue was dismissed. However, the observations on Security (Driver) Services were set aside, allowing the assessee's appeal. Consequently, the Cenvat credit availed by the assessee was deemed correct. As a result, the assessee's appeal was allowed, and the revenue's appeal was dismissed.

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