https://www.taxtmi.com/forum/issue?id=107141 Security services contracted for a manufacturing factory constitute input services under rule 2(l) of the Cenvat Credit Rules and are eligible for CENVAT credit when used in relation to manufacture or related factory/office activities. Service tax paid by the recipient under the reverse charge mechanism on such security services is allowable as credit against excise duty on dutiable goods, and contributors noted that the portion of tax borne by the service provider has also been treated as creditable in practice, subject to compliance with the Rules. en-us Wed, 06 Aug 2014 18:36:08 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107141 Security services contracted for a manufacturing factory constitute input services under rule 2(l) of the Cenvat Credit Rules and are eligible for CENVAT credit when used in relation to manufacture or related factory/office activities. Service tax paid by the recipient under the reverse charge mechanism on such security services is allowable as credit against excise duty on dutiable goods, and contributors noted that the portion of tax borne by the service provider has also been treated as creditable in practice, subject to compliance with the Rules. Discussion-Forum Service Tax Wed, 06 Aug 2014 18:36:08 +0530 https://www.taxtmi.com/forum/issue?id=107141