CENVAT Credit Allowed for Security Services at Employee Hostels Near Remote Factory to Ensure Smooth Operations.

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....CENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - In order to run the factories smoothly, without any stoppages, they had constructed township/residential colonies near factory premises and accommodated the employees working in such factories - CENVAT credit is maintainable - AT....