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    <title>Trademark Lending: Packaging, Security, and Other Services Not Qualified as Input Services; Service Tax on Royalties Not Applicable.</title>
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    <description>CENVAT Credit - input services - whether Packaging Services, Security Services, Telephone Services &amp; Chartered Account Services would be considered as input services for of Lending of trademark to others - Payment of service tax on royalty received as output services - Held No - AT</description>
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      <description>CENVAT Credit - input services - whether Packaging Services, Security Services, Telephone Services &amp; Chartered Account Services would be considered as input services for of Lending of trademark to others - Payment of service tax on royalty received as output services - Held No - AT</description>
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