2019 (5) TMI 215

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....R For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 20.11.2017 passed the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Gelatin coming under Chapter 35 of CET, 1985. On verification of the input....

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....demand of Rs. 18,784/- along with interest under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11AB (prior to amendment) and Section 11AA of Central Excise Act, 1944 and Section 75 of the Finance Act, 1994 and penalty under Rule 15 of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1994 and Section 78 of the Finance Act, 1994 vide Order-in-Original No.2/2013-CE dat....

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.... on the ground that there is no nexus to the manufacture of the product and on the said service tax paid on security service. He further submits that in appellant's own case for earlier period, CENVAT credit on the security services provided at the residence of the Managing Director has been allowed. He also cited the decision of the Commissioner (A) who vide Order-in-Appeal No.53/2012-CE dated 29....

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....arned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the stand of the appellant that there is a camp office at the residence of the Managing Director for which security service is provided and it is in relation to the manufacture and the cost of the security service is also included in the CAS-4 for the....