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2010 (1) TMI 288 - CESTAT, BANGALORECenvat Credit - ‘Security Agency Service’ and ‘pest control service’ – Input services – Held that: - security services are availed by the assessee for ensuring safety of its goods stored in its godown. The pest control service is availed in order to ensure clean and healthy environment in the factory premises by preventing pests entering the premises where its final products are manufactured and stored. – credit allowed
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