2016 (7) TMI 1220

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..... ice - Held that:- to protect the property relevant to business, the security service is admissible input service to be eligible for CENVAT credit. When the very property is used for the purposes of carrying on business, there is no reason to disallow CENVAT credit of the service tax paid in respect of renting of immovable property. So far as the maintenance of sales office is concerned, there is n .....

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..... property is concerned when the very property is used for the purposes of carrying on business, there is no reason to disallow CENVAT credit of the service tax paid in respect of the service so availed. Appellant also succeeds on this count. 4. so far as the third aspect of maintenance of sales office is concerned, there is no nexus establishing correlation between input service and output servic .....

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