2015 (11) TMI 1552

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..... C. Kamra, Advocate ORDER Per S.K. Mohanty The issue involved in the present appeal relates to availment of cenvat credit of service tax paid on the input service namely, Security Agency Service received by the respondent herein for its off-factory guest house and residential colony situated at a distance of approximately 40 kms. from the factory. The adjudicating authority has disallowe....

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....nt of Hon'ble Bombay High Court in the case of C.C.E, Nagpur vs. Manikgarh Cement, reported in 2010 (20) STR 456 (Bom.). 3. Per contra, Shri S.C. Kamra, learned Advocate appearing for the respondent submits that appeal against the judgment of Hon'ble Bombay High Court in the case of Manikgarh Cement (supra) is pending before the Hon'ble Supreme Court and the principles decided therein are not a....

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.... finding a place for consideration of certain services as input service for the purpose of Cenvat benefit. The legislative intent behind addition of such phrase in the definition clause was to enlarge the scope of input service. Upon analysis of the definition of input service , the Hon'ble Andhra Pradesh High Court in the case of ITC Limited (supra) have allowed Cenvat credit of service tax paid ....

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....the employer in the residential township constructed for employees merits consideration as input service and the service tax paid thereon is admissible as Cenvat Credit. 7. On a query from the Bench regarding consideration of expenses towards the services in the cost of production for determination of the Assessable value by the respondent, the ld. Advocate concedes that the expenses have been ....