Appeal Denied: Service Tax Credit Rejected for Security Costs Unrelated to Manufacturing Operations

The appellate tribunal rejected the appeal, holding that the assessees cannot claim credit for service tax paid for providing security at their Calcutta guest house as it is unrelated to their manufacturing operations in Tuticorin.

---

---

The appellate tribunal held that the assessees are not entitled to avail credit of service tax paid for providing security to their guest house in Calcutta as it has no nexus with their manufacturing activities in Tuticorin. The appeal was rejected.

---