2011 (3) TMI 342 - AT - Central Excise

Cenvet credit on input services - Security service for the guest house - The provision of security at the Calcutta guest house has no nexus or relation with the business of manufacture of the assessees, who are manufacturers of Titanium-di-oxide , Ferrous Sulphate etc., in Tuticorin - Therefore, the security service for the guest house cannot be considered as an input service so as to make credit of tax paid on such services admissible to the assessees - Decided gainst the assessee.

Summary

The appellate tribunal held that the assessees are not entitled to avail credit of service tax paid for providing security to their guest house in Calcutta as it has no nexus with their manufacturing activities in Tuticorin. The appeal was rejected.