Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 757 - AT - Service TaxCenvat credit - Township security services - security services in question were provided to their residential township which is not in or in relation to the manufacture of final products or clearance of final products - Held that:- the documents produced by the appellants indicate that the security services were provided by the service provider M/s Jayendra Security services only to the factory premises. Neither in the appellant been controverted or disproved. Nor is it the case of the department that the said documents relied upon by the appellant are concocted or otherwise not genuine. This being the case, security services provided in factory premises, has to be considered as an eligible input service for the purpose of rule 2(l) of the Cenvat Credit Rule, 2004. There cannot be any infirmity or legal bar in the appellant availing the disputed credit, and therefore, the impugned order is required to be set aside. - Decided in favour of appellant
|