Security services used for securing office premises are eligible as input service

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CESTAT, BANGALORE BENCH

C. Cubed Solutions (P.) Ltd.

v.

Commissioner of Central Excise, Bangalore

M. VEERAIYAN, TECHNICAL MEMBER

FINAL ORDER NOS. 571-572 OF 2012
APPEAL NOS. ST/308 & 361 OF 2009

Date of Pronouncement -10.08.2012

 

The appellant being an IT related service provider, undisputedly, the recruitment of manpower was, obviously for rendering those services and what further details were required by the department are not forthcoming. Similarly, the ‘security agency services’ are used for securing their office premises. Therefore, there is no justification for interfering with the order of the Commissioner (Appeals) allowing refund of credit in respect of these services.