2008 (7) TMI 188 - AT - Service Tax

Cenvat credit in respect of security services in residential colony of the manufacturer Tribunal in the case of Manikgarh Cement (cited supra) wherein it was held that repairs and maintenance of residential colony can be considered as input services - In view of the same, it can be prima facie held that security agency services provided for the residential colony can be considered as input services and the matter is arguable - reject the application filed by the revenue.

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the revenue's application to stay the Commissioner (Appeals) order allowing Cenvat credit for security services in a residential colony. The Tribunal considered security services as input services based on a previous decision regarding repairs and maintenance of residential colonies.