2008 (9) TMI 337

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y. He has noted that the availment of Cenvat credit on services of Pest Busters activity of catching birds relates to manufacturing activity, which is food products for human consumption and such an activity is to prevent contamination of food products. Likewise, he has found that the Security Services were also related to the final products to prevent them from theft/pilferage of the goods, which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut Services in terms of Rule 2(1) of Cenvat Credit Rules. After detailed analysis, the Commissioner (Appeals) has found that both the activities are related to the manufacturing activity. He has noted that the availment of Cenvat credit on services of Pest Busters activity of catching birds relates to manufacturing activity, which is food products for human consumption and such an activity is to p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X