Buyer Claims CENVAT Credit for Security Service Tax Paid on Pre-Dispatch Goods Testing at Secure Location.

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....Cenvat Credit - When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. - the service tax paid availing the security service entitles the appellant to the CENVAT credit. - AT....