M/s. Rane Brake Lining Ltd. Versus Commissioner of GST & Central Excise Chennai North
Central Excise
2018 (11) TMI 735 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-11-2018
Appeal No. E/42007/2018 – Final Order No. 42790/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Sridevi and Shri Nitin, Advocates for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
The appeal is filed by the appellant aggrieved by the disallowance of input tax credit on security services.
2. Brief facts are that the appellants are engaged in the manufacture of asbestos brake linings and are availing the facility of CENVAT credit on inputs, input services etc. It was noticed that they had avail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y. She submitted that the appellants have to remove as well as store the hazardous waste as per the Hazardous Waste Rules and also the guidelines issued by the Tamil Nadu Pollution Control Board. Therefore, it is required by them to engage the security at the area where the hazardous waste is stored and the disallowance of credit is unjustified and prayed that the same may be allowed.
4. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the security services is in a place which is not within the premises of the factory and has no nexus with the manufacturing activity. That the disallowance of credit is legal and proper.
5. Heard both sides.
6. The ld. counsel has argued that as per the legal r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =