TMI Blog2016 (7) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... ffered in respect of security service availed cannot be said to be out of the zone of consideration of the input service. Accordingly, the service tax paid availing the security service entitles the appellant to the CENVAT credit. See Ramala Sahkari Chini Mills Ltd. Versus Commissioner Central Excise, Meerut-I [2016 (2) TMI 902 - SUPREME COURT] - Decided in favour of assessee - Appeal No. E/40751 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting of the manufactured goods was done thereat as an essential requirement of the delivery of the vehicles and generators. There exists nexus between the service availed and object of manufacture achieved protecting the property of the goods which is undeniable. 2. Revenue relies on the findings of the adjudicating authority in page 77 as well as page 41 of the appeal folder to say that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax paid availing the security service entitles the appellant to the CENVAT credit. This can be said following the larger Bench decision of the Supreme Court in Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise in Civil Appeal No. 3976/2007 disposed on 19.2.2016. 5. In the result, appeal is allowed. ( Dictated and pronounced in open court ) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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