Cenvat credit

Yes they can take..

Any tax paid for the running of business can be taken as credit.

But bro they arent using this service(CCTV services) as an input service for providing  their services na.... But still can they claim cenvat credit??

If it is an Input service, it can be claimed as credit. No direct connection with manufacturing activity or provision of output service is required.

Check COCA COLA VS UOI.

ohh i dint knew this b4
Thanks thanks a lot prateek bayya :)

no direct relation is required for availing credit on input services, however, credit of pnly those input services can be availed only if they are utilised for providing output service. If there is no coorelation between the input service and output service, cenvat credit cannot be availed on such input service.

 sales related service can taken input cenvate ?

please be specific what kind of input service are you talking about. If you see a correlation between input service and output service, only then cenvat can be availed.