2011 (6) TMI 436

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.... PER: M.VEERAIYAN 1.1 Appeal No.E/2125/08 is by M/s.Ambuja Cement Eastern Ltd. against the order-in-appeal No.102/RPR-I/2009 dated 12.9.2008. 1.2 Appeal No.E/2344/08 is by the department against the very same impugned order. 1.3 Both the appeals arise out of the same order, and therefore, they are being disposed of by this common order. 2. Heard both sides. 3.1 The appellant-as....

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.... the Tribunal in the case of CCE, Visakhapatnam vs. Hindustan Zinc Ltd. reported in 2009 (16) STR 704 permitted the credit in respect of services used in connection with the security of colony.  However, he fairly submits that the Hon'ble Bombay High Court in the case of CCE, Nagpur vs.  Manikgarh Cement vs. reported in 2010 (20) STR 456 (Bom.) held that security services provided in the....

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....tted in the light of the decision of the Tribunal in the case of CCE, Visakhapatnam vs. Andhra Pradesh Paper Mills Ltd. reported in 2010 (254) ELT 354 and in the case of CCE, Chennai-III vs. Greaves Cotton Ltd. reported in 2009 (239) ELT 137. 5. Learned SDR drawing my attention to the decision of the Hon'ble Bombay High Court in the case of Manikgarh Cement submits that the appellant-assessee ....