https://www.taxtmi.com/caselaws?id=218818 The Appellate Tribunal CESTAT MUMBAI allowed the appeals and granted the appellant eligibility for Cenvat credit on security service utilized at their pump house for pumping water necessary as a coolant in their manufacturing operations. The Tribunal held that the security services were integral to the manufacturing process, even if the water was sourced from a river away from the factory premises. Citing a similar case precedent, the Tribunal concluded that the appellant was rightfully entitled to the credit of input service tax paid on security guard services, providing the appellant with the relief sought. en-us Fri, 01 Jun 2012 00:00:00 +0530 Thu, 22 Aug 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218818 The Appellate Tribunal CESTAT MUMBAI allowed the appeals and granted the appellant eligibility for Cenvat credit on security service utilized at their pump house for pumping water necessary as a coolant in their manufacturing operations. The Tribunal held that the security services were integral to the manufacturing process, even if the water was sourced from a river away from the factory premises. Citing a similar case precedent, the Tribunal concluded that the appellant was rightfully entitled to the credit of input service tax paid on security guard services, providing the appellant with the relief sought. Case-Laws Service Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218818