https://www.taxtmi.com/caselaws?id=357668 The Tribunal allowed the appellant's claim for Cenvat credit on security services at a residential colony, emphasizing the essential role of security in maintaining uninterrupted factory operations. The Tribunal highlighted the indirect nexus between the colony, factory operations, and final product manufacturing, considering the colony's importance for continuous production and the availability of competent workers. Contrary to the lower court's decision, the Tribunal recognized the industrial nature of the residential colony and approved the Cenvat credit, acknowledging the necessity of security services for the colony's functioning. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 28 Jun 2018 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357668 The Tribunal allowed the appellant's claim for Cenvat credit on security services at a residential colony, emphasizing the essential role of security in maintaining uninterrupted factory operations. The Tribunal highlighted the indirect nexus between the colony, factory operations, and final product manufacturing, considering the colony's importance for continuous production and the availability of competent workers. Contrary to the lower court's decision, the Tribunal recognized the industrial nature of the residential colony and approved the Cenvat credit, acknowledging the necessity of security services for the colony's functioning. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357668