https://www.taxtmi.com/caselaws?id=449665 The Tribunal set aside the order of the First Appellate Authority (FAA), allowing the appeal. The FAA had disallowed credit for security services, arguing that the appellant was not entitled to credit since they were not a manufacturer/producer or provider of taxable output services, and trading was neither taxable nor exempted. The Tribunal found this conclusion unsustainable, as the appellant demonstrated that the security services were used for both manufacturing and trading activities, not exclusively for exempted goods or services. The Tribunal ruled in favor of the appellant, permitting the credit for the security services. en-us Fri, 16 Feb 2024 00:00:00 +0530 Sat, 17 Feb 2024 06:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449665 The Tribunal set aside the order of the First Appellate Authority (FAA), allowing the appeal. The FAA had disallowed credit for security services, arguing that the appellant was not entitled to credit since they were not a manufacturer/producer or provider of taxable output services, and trading was neither taxable nor exempted. The Tribunal found this conclusion unsustainable, as the appellant demonstrated that the security services were used for both manufacturing and trading activities, not exclusively for exempted goods or services. The Tribunal ruled in favor of the appellant, permitting the credit for the security services. Case-Laws Central Excise Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449665