https://www.taxtmi.com/caselaws?id=34576 The appeal was allowed, granting consequential relief in favor of the appellants regarding the availment of Cenvat credit on colony security service, transport service for employees, and guest house maintenance service. The Technical Member found that the definition of 'input service' under the Cenvat Credit Rules, 2004, encompassed the services in question, which were indirectly used in relation to the manufacture of final products. Previous decisions supporting the appellants' position were cited, leading to the reversal of the denial of Cenvat credit by the Commissioner of Central Excise, Customs & Service Tax (Appeals). en-us Wed, 08 Apr 2009 00:00:00 +0530 Sat, 06 Mar 2010 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34576 The appeal was allowed, granting consequential relief in favor of the appellants regarding the availment of Cenvat credit on colony security service, transport service for employees, and guest house maintenance service. The Technical Member found that the definition of 'input service' under the Cenvat Credit Rules, 2004, encompassed the services in question, which were indirectly used in relation to the manufacture of final products. Previous decisions supporting the appellants' position were cited, leading to the reversal of the denial of Cenvat credit by the Commissioner of Central Excise, Customs & Service Tax (Appeals). Case-Laws Service Tax Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34576