2018 (11) TMI 735

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....) for the Respondent ORDER The appeal is filed by the appellant aggrieved by the disallowance of input tax credit on security services. 2. Brief facts are that the appellants are engaged in the manufacture of asbestos brake linings and are availing the facility of CENVAT credit on inputs, input services etc. It was noticed that they had availed credit of Rs. 32,864/- on security services. Sho....

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....azardous Waste Rules and also the guidelines issued by the Tamil Nadu Pollution Control Board. Therefore, it is required by them to engage the security at the area where the hazardous waste is stored and the disallowance of credit is unjustified and prayed that the same may be allowed. 4. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the security s....