2010 (1) TMI 288

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....ekanandan, SDR, for the Appellant. Shri K.S Ramesh, Consultant, for the Respondent. [Order]. - Vide the impugned order, the Commissioner (Appeals) vacated the Order-in-Original No. 01/2008-C.E., dated 18-1-2008 passed by the Deputy Commissioner of Central Excise. The original authority had decided that during the period 01/2006 to 10/2006, the respondents had irregularly availed credit of se....

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....ides. I find from the records that the security services are availed by the assessee for ensuring safety of its goods stored in its godown. The pest control service is availed in order to ensure clean and healthy environment in the factory premises by preventing pests entering the premises where its final products are manufactured and stored. During hearing, the learned Consultant relied on this T....