Appellate Tribunal allows credit for service tax on security services at marketing office.

The Appellate Tribunal CESTAT, Chennai allowed the appeal, granting credit for service tax paid on security services at the marketing office of the assessees. The Tribunal held that security services are eligible input services related to the manufacturing of final products, overturning the previous order disallowing the credit.

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The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding credit of service tax paid on security services at the marketing office of the assessees. The Tribunal cited precedents to support that security services are eligible input services connected to the business of manufacturing final products. The impugned order disallowing the credit was set aside.

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