https://www.taxtmi.com/caselaws?id=34636 The Commissioner (Appeals) allowed the assessee's appeals regarding the disallowance of CENVAT credit on security services, leading to the revenue's present appeals. The case focused on the correct interpretation of the definition of "input service," with the judgment emphasizing that security services provided in a place unconnected with the business activities of the manufacturer do not qualify as an "input service." The penalties imposed on the assessee were set aside, concluding that penalties should not be imposed in such circumstances, and the orders of adjudication were restored save for the penalties. en-us Thu, 11 Jun 2009 00:00:00 +0530 Fri, 29 Jan 2010 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34636 The Commissioner (Appeals) allowed the assessee's appeals regarding the disallowance of CENVAT credit on security services, leading to the revenue's present appeals. The case focused on the correct interpretation of the definition of "input service," with the judgment emphasizing that security services provided in a place unconnected with the business activities of the manufacturer do not qualify as an "input service." The penalties imposed on the assessee were set aside, concluding that penalties should not be imposed in such circumstances, and the orders of adjudication were restored save for the penalties. Case-Laws Service Tax Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34636