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M/s. Indian Additives Ltd. Versus Commissioner of Central Excise Chennai-I

2016 (7) TMI 1220 - CESTAT CHENNAI

Cenvat credit - service tax paid on availment of security service, renting of immovable property and maintenance of sales office - Held that:- to protect the property relevant to business, the security service is admissible input service to be eligib .....

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is concerned, there is no nexus establishing correlation between input service and output service or output. Accordingly there shall be no admissibility of CENVAT credit on service tax paid on this count. - Decided partly in favour of appellant - E/ .....

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id on availment of security service, renting of immovable property and maintenance of sales office shall be admissible as CENVAT Credit. 2. So far as security service is concerned, to protect the property relevant to business, the service is admissib .....

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