Cenvat credit on inputs - Security services are area specific ...
Cenvat credit not applicable for security services; excluded from "factory" definition under Cenvat Rules, similar to salt pans.
January 5, 2012
Case Laws Service Tax AT
Cenvat credit on inputs - Security services are area specific services - the specific exclusion salt pan from the definition of the term factory which definition is applicable to the Cenvat Rules, the security services which are area specific cannot be treated as input services.... - AT
View Source