LAWS(CE)-2011-3-125

KILBURN CHEMICALS LTD. Vs. COMMISSIONER OF C. EX.

Decided On March 21, 2011
Kilburn Chemicals Ltd. Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) Jyoti Balasundaram, Vice -President

(2.) THE issue for determination in this appeal is whether the Assessees herein are entitled to avail credit of service tax paid for providing security to their guest house situated at Calcutta - - manufacturing activities carried on in Tuticorin.