2009 (7) TMI 139

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....i S. K. Mall, SDR, for the Respondent. [Order]. - A very short issue is involved. The appellant has been denied credit of service tax paid on the security services on the ground that the same relate to the residential colony of the appellant, which is in the proximity to their factory and such services were not utilized directly or indirectly in or in relation to the manufacturer of the final p....

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....d for plant area, residential and mining area. It is also noticed that the Invoice dated 1-11-2004 clearly covers the period from 10-9-2004 only. Therefore, the appellants are entitled to the CENVAT Credit of Rs. 69,095/- being the service tax paid on the security services." 3. Learned DR has drawn my attention to the Hon'ble Supreme Court's judgment in the cases of Collector of Central Excise ....

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....ny for the employees for being available on the spot in order to maintain continuity in the process of cement manufacture, has not been disputed. Therefore, service provided is relatable to business and credit of service tax is admissible as the service in respect of repairs and maintenance, civil construction in relation to the residential colony are input services. My view find support from the ....