https://www.taxtmi.com/caselaws?id=266265 The Tribunal allowed the appeal, holding that security services provided to the guest house near the factory, used by company employees and auditors, constituted an admissible input service under the Cenvat Credit Rules, 2004. The Tribunal emphasized the direct nexus between the guest house and factory activities, distinguishing it from cases involving residential quarters. Precedents supporting Cenvat credit for services related to manufacturing units' guest houses were deemed applicable, leading to the conclusion that the security services in question qualified for Cenvat Credit. en-us Mon, 11 May 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266265 The Tribunal allowed the appeal, holding that security services provided to the guest house near the factory, used by company employees and auditors, constituted an admissible input service under the Cenvat Credit Rules, 2004. The Tribunal emphasized the direct nexus between the guest house and factory activities, distinguishing it from cases involving residential quarters. Precedents supporting Cenvat credit for services related to manufacturing units' guest houses were deemed applicable, leading to the conclusion that the security services in question qualified for Cenvat Credit. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266265