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2016 (12) TMI 1380 - CESTAT BANGALORECENVAT credit - Security agency service received at the residence of the senior personnel of the appellant - training services - incineration services - denial on the ground that the same have been availed after the manufacture of the goods and all the services have no nexus with the manufacturing activity or with the provisions of any output service - Held that: - training and coaching services very much fall in the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules and the said activity is directly and substantially related with the business of the appellant. In the absence of which, it will be difficult for the appellant to promote his business. Further, the incineration service is also an input service as the appellant is under a statutory obligation to dispose of the waste, failing which, he would attract penal consequences - on both the services, the appellant is entitled to CENVAT credit - credit on training services and incineration services allowed. As regard to the security agency service, the learned counsel for the appellant did not press for CENVAT credit as the said security was provided at the residence of senior officer and the same has nothing to do with the manufacturing process - denial of CENVAT credit on security agency service upheld. Appeal allowed - decided partly in favor of assessee.
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