https://www.taxtmi.com/caselaws?id=337755 The appeal by Revenue challenging the entitlement of M/S Gail India Ltd. to Cenvat credit on security services for their residential colony/township was dismissed. The Commissioner (Appeals) allowed the appeal, emphasizing the broad definition of input services under Cenvat Credit Rules, 2004. The security services provided were deemed essential for manufacturing dutiable output, leading to the respondent-assessee being entitled to a refund or re-credit of the duty reversed under protest, along with interest as per rules. en-us Thu, 01 Dec 2016 00:00:00 +0530 Sat, 02 Sep 2017 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337755 The appeal by Revenue challenging the entitlement of M/S Gail India Ltd. to Cenvat credit on security services for their residential colony/township was dismissed. The Commissioner (Appeals) allowed the appeal, emphasizing the broad definition of input services under Cenvat Credit Rules, 2004. The security services provided were deemed essential for manufacturing dutiable output, leading to the respondent-assessee being entitled to a refund or re-credit of the duty reversed under protest, along with interest as per rules. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337755