https://www.taxtmi.com/caselaws?id=34384 The Appellate Tribunal CESTAT, Bangalore upheld the Orders-in-Appeal allowing the appellants to avail credit on service tax paid for Security at the Depot and Pest Busters services. The Tribunal emphasized the importance of these services in preventing contamination and theft in manufacturing activities, aligning with past rulings. The Revenue's appeal for a stay was rejected, with the Tribunal finding no issue with the Commissioner (Appeals)' decision. The judgment underscored the applicability of Cenvat Credit Rules to services integral to manufacturing processes, emphasizing the need to prevent contamination and theft to justify credit availment. en-us Tue, 23 Sep 2008 00:00:00 +0530 Tue, 25 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34384 The Appellate Tribunal CESTAT, Bangalore upheld the Orders-in-Appeal allowing the appellants to avail credit on service tax paid for Security at the Depot and Pest Busters services. The Tribunal emphasized the importance of these services in preventing contamination and theft in manufacturing activities, aligning with past rulings. The Revenue's appeal for a stay was rejected, with the Tribunal finding no issue with the Commissioner (Appeals)' decision. The judgment underscored the applicability of Cenvat Credit Rules to services integral to manufacturing processes, emphasizing the need to prevent contamination and theft to justify credit availment. Case-Laws Service Tax Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34384