https://www.taxtmi.com/caselaws?id=258764 Cenvat credit was held admissible on security services used for factory protection and on sales commission paid for business auxiliary service because both had a direct nexus with manufacturing activity and sales promotion. Security services were treated as inextricably linked to the manufacturing facility, and sales commission was treated as attributable to services used for promoting sales. On that basis, both services fell within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, and denial of credit was unsustainable. en-us Fri, 16 Jan 2015 00:00:00 +0530 Wed, 02 Sep 2015 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258764 Cenvat credit was held admissible on security services used for factory protection and on sales commission paid for business auxiliary service because both had a direct nexus with manufacturing activity and sales promotion. Security services were treated as inextricably linked to the manufacturing facility, and sales commission was treated as attributable to services used for promoting sales. On that basis, both services fell within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, and denial of credit was unsustainable. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258764