2012 (11) TMI 833

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..... mped from Kundalika river, which is situated away from their factory and there is a pump house for undertaking this activity. The security services provided there is integrally connected to the manufacturing activity at the appellant's factory - they are entitled for the credit - ST/291 & 292/12 - A/138-139/2012-WZB/C-IV(SMB) - Dated:- 1-6-2012 - Mr. P.R. Chandrasekharan, J. Appellant .....

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..... ng operations cannot be carried out and the water has to be pumped from Kundalika river, which is situated away from their factory and there is a pump house for undertaking this activity. The security services provided there is integrally connected to the manufacturing activity at the appellant's factory and, therefore, in terms of the judgment of the Hon'ble High Court of Bombay in the case of CC .....

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..... t be insisted upon that they should be provided with in the factory premises. The only condition is that the input services on which credit is taken should be integrally connected with the manufacturing activities. In this case there is no dispute on this fact. Therefore, following the ratio of the judgment of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd., (supra) I hold th .....

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