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2016 (9) TMI 193 - AT - Service TaxCenvat credit - service tax paid on security services, courier services CHA services and renting of immovable property services received and used in their other units - Held that:- the term “input services” used in Rule 2(l) of CCR 2004 is much wider in as much as it is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product as has been held by various judicial pronouncements. By respectfully following the ratio of the decision of this Tribunal in the case of Greaves Cotton Ltd. Vs CCE [2014 (8) TMI 654 - CESTAT CHENNAI] after taking into consideration the ruling of the Hon’ble Karnataka High Court in the case of CCE Bangalore Vs Ecof Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], the appellant is entitled to input service tax credit subject to verification of cenvatable invoices and other relevant records by the adjudicating authority. For this purpose, the impugned order is set aside and appeal is remanded to adjudicating authority. - Appeal allowed by way of remand
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