2015 (2) TMI 1185

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.... R.K. Mishra, DR for the Respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein input services credit on security services availed by the appellant in residential colony was denied on the premise that same does not qualify as Input Service as per Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant is manufacturer ....

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....od vide the final order no. A/53885/14-SM(BR) dated 13.10.2014, A/1680/2012-SM(BR) dated 21.12.2012, A/50567/2014-SM(BR) dated 18.02.2014 and A/51418/2014-SM(BR) dated 27.03.2014. Therefore, he prayed that they are entitled to take Cenvat Credit. Hence, impugned order be set aside. 4. On the other hand Ld.AR strongly opposes the contention of the Ld. Counsel and submits that the security servic....

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....e services availed at the residential colony. Both the decisions placed before me are not of the jurisdictional High Court. Therefore, I have got the liberty to decide the issue on its own merits without influencing the decision of the Hon'ble High Courts. As I find that in appellant's own case for subsequent period this Tribunal held that they are entitled to take Cenvat Credit, therefore, I do n....