Service tax on Security charges of River Water Pumping Unit used as coolant in manufacturing are input services

CESTAT, MUMBAI BENCH Welspun Maxsteel Ltd. versus Commissioner of Central Excise Order No. S/217 & 218/12/Smb/C-Iv & A/1387&139/12/Smb/C-Iv Application No. St/S/1006 & 1007/2012 Appeal No. St/291 & 292/2012 Date of Pronouncement – June 1, 2012 ORDER 1. This appeals and stay applications are directed against the Order-in-Appeal No.US/110 & 111/RGD/2012 dated 20/02/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The short issue for consideration in this case is, whether the appellant is eligible for Cenvat credit on the secur...