2008 (7) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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. - E/473/2008-Mum - S/265/2008-WZB/C-III/(SMB) - Dated:- 18-7-2008 - Shri K.K. Agarwal, Member (T) Shri Hitesh Shah, SDR, for the App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice, for which credit can be taken. 2. Heard both sides and perused the records. 3. I find that the Tribunal in the case of Manikgarh Cement (cited supra) 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 se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X