2014 (6) TMI 277

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....ear Alkyl Benzene (LAB) falling under Chapter 38 of the Central Excise Tariff Act, 1985. There are internal roads within the factory premises for proper functioning of the manufacturing unit. The appellant got the internal roads repaired through contractors from time to time on payment of service tax. The appellant also availed security services from Security Agency on payment of service tax to ensure security of the manufacturing unit. In the case of Security Services, the appellant had provided a vehicle to the Security Agency for exclusive use of the security personnel for taking rounds of the factory within the factory premise in the normal course of duty of security personnel. The Security Agency issued bills for maintenance & repair o....

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....here is no justification to deny the credit in question relating to security services. (iii) In fact no service tax should have been paid on petrol expenses. However, when the same is charged, recovered from the appellant and deposited to the Govt., CENVAT Credit is required to be allowed. (iv) He argued that the demand of service tax was, otherwise, time barred, as extended period of time limitation could not be invoked. In this case the appellant had taken the credit under the bona fide impression that the service provider charged the service tax in the invoices, appellant made payment against the invoices, and the service provider deposited service tax with the Government. The only ground taken by the Revenue for invoking longer pe....

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.... Vs. Commissioner of Central Excise, Ahmedabad - [2007 (7) STR 451 (Tri. Ahmd.)] 4. On the other hand Shri Manoj Kutty, Ld. AR for the Revenue, argued that the impugned Order-in-Appeal, passed by the Commissioner (Appeal), was proper and legal. 5. Heard both sides and perused the records. The issues to be decided are:           (i) Whether CENVAT Credit of service tax paid by the appellant on repair of internal roads of the appellant's factory was admissible to the appellant?          (ii) Whether CENVAT Credit of service tax paid by the appellant on maintenance and repair of the security vehicle used within the factory premises by the Security ....