https://www.taxtmi.com/caselaws?id=203969 The HC held that security services provided by a manufacturer at residential quarters for its workers are not input services used directly or indirectly in relation to manufacture of the final product and therefore do not qualify for cenvat credit. The provision of residential accommodation and attendant security was deemed voluntary and unconnected with the manufacturing activity; benefit of cenvat credit was denied, consistent with the earlier view of the Bombay HC. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 22 Aug 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203969 The HC held that security services provided by a manufacturer at residential quarters for its workers are not input services used directly or indirectly in relation to manufacture of the final product and therefore do not qualify for cenvat credit. The provision of residential accommodation and attendant security was deemed voluntary and unconnected with the manufacturing activity; benefit of cenvat credit was denied, consistent with the earlier view of the Bombay HC. Case-Laws Service Tax Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203969