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2018 (3) TMI 1371 - AT - Central ExciseCENVAT credit - input service - security services deploy at the residential colony situated outside/adjacent to the factory - Rule 2 (l) of the CCR 2004 - Held that: - the assessee/appellant require the residential colony and availability of the workers for manufacture of dutiable goods and, as such, security services is essential part in order to maintain the residential/industrial colony of the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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