2010 (1) TMI 288

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..... pest control service is availed in order to ensure clean and healthy environment in the factory premises by preventing pests entering the premises where its final products are manufactured and stored. – credit allowed - ST/452/2008 - 456/2010 - Dated:- 15-1-2010 - Shri P. Karthikeyan, Member (T) REPRESENTED BY: S M. Vivekanandan, SDR, for the Appellant. Shri K.S Ramesh, Consultant, .....

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..... viz, aerated water and mineral water cleared on payment of duty by the respondents had been stored. This service was not availed directly or indirectly, in or in relation to, the manufacture of the final product of the assessee. The Revenue has raised the similar ground as regards the 'pest control services' also. 3. Heard both sides. I find from the records that the security services are avail .....

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