https://www.taxtmi.com/caselaws?id=371104 CENVAT credit is stated to be admissible on service tax paid for manpower used in gardening and housekeeping within factory premises, because such maintenance services are treated as input services connected with business operations and forming part of the cost of final products. The same approach is applied to security personnel engaged for protecting goods during delivery and for other business-related security functions, as those services are also described as sufficiently linked to the assessee's business. On that basis, the disallowance of credit, along with the related demand and penalty, is stated to be set aside. en-us Mon, 05 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371104 CENVAT credit is stated to be admissible on service tax paid for manpower used in gardening and housekeeping within factory premises, because such maintenance services are treated as input services connected with business operations and forming part of the cost of final products. The same approach is applied to security personnel engaged for protecting goods during delivery and for other business-related security functions, as those services are also described as sufficiently linked to the assessee's business. On that basis, the disallowance of credit, along with the related demand and penalty, is stated to be set aside. Case-Laws Central Excise Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371104