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TMI Blog2014 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of CENVAT Credit Rules, 2004 which defines the input services - in respect of export goods, the place of removal is considered as port and if that be so, any expenses or tax till the goods reach the place of export, the benefit of CENVAT Credit has to be extended to the respondent - respondent has made out a case for availment of credit of such Service Tax paid on the security services - Decided against Revenue. - E/259/2011 - A/1396/2012-WZB/AHD - Dated:- 21-9-2012 - Mr. M.V. Ravindran, J. For the Appellant: Shri Manoj Kutty, A.R. For the Respondent: Shri Dhawal Shah, Adv. JUDGEMENT Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No.SKSS/225/SURAT-II/2010, dt.25.11.2010. 2. The relevant facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g factor and requires to be determined for allowing any CENVAT Credit of the input services. It is also his submission that the important requirement which is inherent in the definition of input service is that there must be nexus in the input services and final product or input output services, which in this case is absent. It is his submission that all business and commercial activities cannot fall under the category of input service. He would submit that the security services provided for escort of export containers from factory to port of export cannot be said to have been used directly or indirectly in or in relation to manufacture of final product. It is his submission that the judgment of the Tribunal in the case of Ultratech Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of first appellate authority only on the ground that the security services engaged by the respondent are in respect of movement of the containers from the factory gate to the port and the said services are received and utilised after the manufacturing activity is over and clearance of the goods from the factory premises. 8. I find that there is no dispute that the security services are engaged by the respondent in respect of movement of finished goods from factory premises to the port in container. It is also undisputed that such security services were engaged by the appellant due to various incidences of theft of export cargo, at the time of movement of containers is port. On this factual matrix, I find that the security services en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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