https://www.taxtmi.com/caselaws?id=376157 The Tribunal allowed the appeal regarding the denial of Cenvat Credit for service tax paid on security guard services outside the factory premises. The appellant successfully argued that the services had a nexus to the manufacturing activity, qualifying them as input services under the broad interpretation of the definition. Citing precedents and highlighting the proximity of the services to the manufacturing site, the Tribunal set aside the initial denial and permitted the appellant to avail the Cenvat Credit for the security guard services. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376157 The Tribunal allowed the appeal regarding the denial of Cenvat Credit for service tax paid on security guard services outside the factory premises. The appellant successfully argued that the services had a nexus to the manufacturing activity, qualifying them as input services under the broad interpretation of the definition. Citing precedents and highlighting the proximity of the services to the manufacturing site, the Tribunal set aside the initial denial and permitted the appellant to avail the Cenvat Credit for the security guard services. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376157