Appellate Tribunal allows CENVAT credit for specific services, denies for maintenance, requires nexus

The Appellate Tribunal CESTAT Chennai partially allowed the appeal, permitting CENVAT credit for security service and renting of immovable property but denying it for maintenance of sales office citing a lack of nexus between input and output services.

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The Appellate Tribunal CESTAT Chennai allowed the appeal partly. CENVAT credit was allowed for security service and renting of immovable property, but not for maintenance of sales office due to lack of nexus between input and output services.

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