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2011 (3) TMI 342 - AT - Central ExciseCenvet credit on input services - Security service for the guest house - The provision of security at the Calcutta guest house has no nexus or relation with the business of manufacture of the assessees, who are manufacturers of ‘Titanium-di-oxide’, ‘Ferrous Sulphate’ etc., in Tuticorin - Therefore, the security service for the guest house cannot be considered as an input service so as to make credit of tax paid on such services admissible to the assessees - Decided gainst the assessee.
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