CESTAT allows CENVAT credit for security service in manufacturing

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, determining that the security service was integral to the manufacturing activity. CENVAT credit for service tax paid on the security service was deemed admissible based on precedent set by a High Court case.

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The Appellate Tribunal CESTAT NEW DELHI allowed the appeal as the nature of security service was found to be integral to the manufacturing activity based on a previous High Court case. CENVAT credit of service tax paid on the security service is admissible.

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