https://www.taxtmi.com/caselaws?id=77155 The Tribunal rejected the Revenue's appeal and upheld the entitlement of the respondents to avail the credit of service tax on 'Security Agency Service' and 'pest control service.' The services were deemed essential for safeguarding goods and maintaining a healthy environment in the premises where final products were stored and manufactured. The Tribunal relied on precedent to establish that such services qualify as 'input services,' ultimately affirming the decision in favor of the respondents. en-us Fri, 15 Jan 2010 00:00:00 +0530 Wed, 27 Oct 2010 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77155 The Tribunal rejected the Revenue's appeal and upheld the entitlement of the respondents to avail the credit of service tax on 'Security Agency Service' and 'pest control service.' The services were deemed essential for safeguarding goods and maintaining a healthy environment in the premises where final products were stored and manufactured. The Tribunal relied on precedent to establish that such services qualify as 'input services,' ultimately affirming the decision in favor of the respondents. Case-Laws Service Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77155