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2008 (11) TMI 161 - AT - Service TaxCredit of service tax on "Security Agency Service" used in Residential colony of the company - Commissioner (Appeals) allowed the input services, insofar as Insurance Service, related to guest house get residence of the President of the company - The Tribunal in the case of Manikgarh Cement held that residential colony of the factory situated in remote area and input service for maintenance and repair service are eligible for credit - applicants have made out, prima facie, case - Stay application is allowed
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