https://www.taxtmi.com/caselaws?id=773933 CESTAT Allahabad allowed the appeal regarding admissibility of input credit for security services at residential colony adjacent to factory under Rule 2(l) of CENVAT Credit Rules, 2004. The tribunal held that security services for staff colonies are input services as they are crucial for maintaining industrial townships established to ensure trained manpower availability for production. Following Northern Coal Fields Ltd. precedent, the tribunal found security services qualify as input services being utilized in relation to manufacture of dutiable final products. The lower authority's order was set aside and CENVAT credit claim was allowed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773933 CESTAT Allahabad allowed the appeal regarding admissibility of input credit for security services at residential colony adjacent to factory under Rule 2(l) of CENVAT Credit Rules, 2004. The tribunal held that security services for staff colonies are input services as they are crucial for maintaining industrial townships established to ensure trained manpower availability for production. Following Northern Coal Fields Ltd. precedent, the tribunal found security services qualify as input services being utilized in relation to manufacture of dutiable final products. The lower authority's order was set aside and CENVAT credit claim was allowed. Case-Laws Central Excise Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773933