2015 (10) TMI 1540

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...., Adv. For the Respondent : Shri Ashutosh Nath, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. AGS/(61)27/2010 dated 20/4/2010 passed by the Commissioner (Appeals) of Central Excise & Customs, Aurangabad, wherein Ld. Commissioner (Appeals) upheld the order-in-original dated 6/1/2010 and rejected the appeal filed by the appellant. The....

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....4 read with Rule 14 of Cenvat Credit Rules, 2004 was demanded. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals), who rejected the appeal of the appellant hence the appellant is before me. 2. Ms. Sparsh Prasad, Ld. Counsel for the appellant submits that guest house is used for the stay of company employee and auditors who conduct audit of the factory records ....

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....Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the security provided to the guest house has no nexus with production of the goods therefore the same does not qualify as input service in terms of definition of input service provided under Cenvat Credit Rules, 2004. In support of his argument he placed reliance on foll....

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.... auditors which has directed nexus with factory which produces excisable goods therefore Cenvat credit is admissible to the appellant. On going through judgments relied upon by the rivals, I find that in the case of L'Oreal India Pvt. Ltd. (supra) house keeping service of guest house has been held admissible and in the case of Hindustan Zinc Ltd. (supra) maintenance service of guest house was ....