2011 (7) TMI 407 - AT - Service Tax

Cenvat credit on input services - Security services - The contention of the assessees that some of their products are also stored in the marketing office and security services are necessary for this reason and is therefore an eligible input service - the decision of the Hon ble Bombay High Court in CCE, Nagpur Vs. Ultratech Cement Ltd. 2010 -TMI - 78203 - BOMBAY HIGH COURT , held that credit is admissible for service tax paid on services in connection with the business of manufacture of final products - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding credit of service tax paid on security services at the marketing office of the assessees. The Tribunal cited precedents to support that security services are eligible input services connected to the business of manufacturing final products. The impugned order disallowing the credit was set aside.