https://www.taxtmi.com/caselaws?id=379487 The Tribunal allowed the appeal challenging the denial of CENVAT credit on security services provided at the Managing Director's residence. It found that the security service was essential for the manufacturing process and qualified as an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004. The Tribunal emphasized the nexus between the security services and manufacturing activities, noting that similar credits had been allowed in previous orders. Consequently, the denial of CENVAT credit was deemed legally unsustainable, and the appellant's appeal was successful. en-us Mon, 29 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 10:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379487 The Tribunal allowed the appeal challenging the denial of CENVAT credit on security services provided at the Managing Director's residence. It found that the security service was essential for the manufacturing process and qualified as an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004. The Tribunal emphasized the nexus between the security services and manufacturing activities, noting that similar credits had been allowed in previous orders. Consequently, the denial of CENVAT credit was deemed legally unsustainable, and the appellant's appeal was successful. Case-Laws Central Excise Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379487