2016 (8) TMI 1258

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.... ORDER Brief facts of the case are that the appellant is engaged in the manufacture of lead/zinc/Bulk Concentrate, Sulphuric Acid etc. During the period April, 2010 to November, 2010, the appellant had availed Cenvat credit of Service tax of Rs. 1,75,235/- paid on civil construction service and Rs. 13,429/- towards the security service. The Cenvat credit taken on both the services were disallowed....

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...., movement of ores from the mines to the factory would not be commercially viable. Thus, he submits that since the construction services are related to the business activity of the appellant, the said service confirms to the definition of input service. With regard to security service, he submits that such service has been availed by the appellant for deployment of security guards in various place....

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....ecords. 5. I find that construction of RCC wall, installation of tube-well and construction of approach road to the mines are related to the business of the appellant, and as such, confirms to the definition of input service, for the purpose of taking Cenvat credit. With regard to security service, I find that the adjudicating authority has denied the Cenvat benefit, holding that the assesse....