CENVAT Credit Approved for Security Services at Factory Headquarters and Residential Colony Owned by Factory.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - Security in the headquarters building & residential colony - It is not the case of the Department that the employees/workers are living in private residential houses where security has been provided by the factory. It is an admitted fact that the residential colony is provided by the factory and it is situated within the premises owned by the Appellant and close to the mining area and offices - credit allowed - AT....