https://www.taxtmi.com/caselaws?id=331373 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of Heavy Machinery items, regarding the availment of CENVAT Credit on security services. The Commissioner had denied credit on security service, stating it did not qualify as an 'input service' under the CCR. However, the Tribunal found that the security services were specifically provided to the factory premises, making them eligible as an input service. Consequently, the impugned order was set aside, and the appellant was entitled to avail the disputed credit. en-us Wed, 20 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331373 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of Heavy Machinery items, regarding the availment of CENVAT Credit on security services. The Commissioner had denied credit on security service, stating it did not qualify as an 'input service' under the CCR. However, the Tribunal found that the security services were specifically provided to the factory premises, making them eligible as an input service. Consequently, the impugned order was set aside, and the appellant was entitled to avail the disputed credit. Case-Laws Service Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331373