TaxTMI 
TaxTMI 
2018 (2) TMI 887
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....seeks relief from the burden of recovery of Rs. 12,22,678 being the credit availed between January 2008 and February 2012 of tax paid on utilization of 'security service' for the hostel maintained at their factory at a remote location and with interest thereon besides penalty imposed under rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. The order of the ....
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....cision of the Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax (LTU), Mumbai [2016 (42) STR 457 (Tri-Mumbai)]. 3. Having heard both sides and perused the records, it is seen that the decision in re Manikgarh Cements has been distinguished in the determination by the Tribunal, in re Reliance Industries Ltd in circumstances identical to the present appeal, thus "....
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....t assessable value. In the absence of any such proposition from the Counsel, their Lordships had taken a view which is correct in the facts and circumstances of that case, while the case in hand before us, the issue seems to be now squarely covered by the judgment of the Hon'ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. We find strong force in the contentions raised by the lear....