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2008 (7) TMI 188 - AT - Service TaxCenvat credit in respect of security services in residential colony of the manufacturer – Tribunal in the case of Manikgarh Cement (cited supra) wherein it was held that repairs and maintenance of residential colony can be considered as input services - In view of the same, it can be prima facie held that security agency services provided for the residential colony can be considered as input services and the matter is arguable - reject the application filed by the revenue.
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