2013 (11) TMI 259

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....pect of Service Tax paid on Security Services provided to their residential colony during the period Sept'10 to March 11. Revenue disallowed the Credit on the ground that security services provided to the residential colony is not admissible as these services are not directly or indirectly connected to manufacture of final product and had no connection with business activity and accordingly lower authorities has confirmed the demand against the appellants. 3. Ld. Advocate appearing for the appellants fairly submits that there are decisions in favour of assessee and against the assessee on the issue. He relied on judgement of Kerala High Court in case of Binani Zinc Ltd. reported in 1995 (77) ELT 514 (Ker.) in which it was held that there....

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....ts own case dispute related availability of Cenvat Credit of service tax paid on construction service, maintenance of colony service, cleaning service in the residential colony and guest house. Tribunal in this case relying on decision of Kerala High Court in case of Binani Zinc Ltd. granted stay. In case of Ultratech Cement reported in 2011 (104) RLT on line 337(CESTAT-AHMD.) dispute related to credit of duty paid on vehicles and service tax paid insurance of residential building. In this case Tribunal allowed the appeal. In case of ITC Ltd. reported in 2012 TIOL 199 HC-AP-ST dated 08.11.2011, High Court has allowed the Cenvat Credit of service tax paid on lawn mowing, garbage cleaning, maintenance of swimming pool, collection of ho....