2014 (10) TMI 913 - AT - Service Tax

Cenvat credit - security service - Held that - in view of the decision of the Hon ble High Court of Andhra Pradesh in the case of CCE Hyderabad-III Vs. ITC Ltd. 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT such service found to be integral to the manufacturing activity. Hence CENVAT credit of service tax paid thereon is admissible. - Decided in favour of appellant

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal as the nature of security service was found to be integral to the manufacturing activity based on a previous High Court case. CENVAT credit of service tax paid on the security service is admissible.