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of <h1>CESTAT allows CENVAT credit for security service in manufacturing</h1> <h3>M/s. Ultratech Cement Ltd. Versus C.C.E., Jaipur-II</h3> The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, determining that the security service was integral to the manufacturing activity. CENVAT ... Cenvat credit - security service - Held that:- in view of the decision of the Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad-III Vs. ITC Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], such service found to be integral to the manufacturing activity. Hence, CENVAT credit of service tax paid thereon is admissible. - Decided in favour of appellant 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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