Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 984 - AT - Service TaxDenial of CENVAT Credit - Manpower supply agents service - Input service - Nexus with manufacturing activity - Held that:- As regards the service of receiving trained personnel for manning the occupational health centre at Sirohi factory, it is seen that the appellant in terms of Rule 65T of the Rajasthan Factories Rules are required to maintain an occupational health centre as their employees are more than 500 and they carry out hazardous operations. Unless the appellant comply with this provision of the Rajasthan Factories Rules, they would not be allowed to carry on their manufacturing activity. Therefore, I hold that the service of receiving trained medical personnel through manpower supply agency for maintaining the occupational health centre has to be treated as in or in relation to manufacture of final product and would be eligible for Cenvat credit as input service. As regards the services of supply of trained manpower received through manpower supply agents at project office at Udaipur and corporate office at Mumbai, the Jurisdictional Assistant Commissioner in his order dated 3-11-2008 for the previous period has given a finding that these personnel recruited through manpower supply agents are used in connection with activities relating to business and, therefore, this service also has to be treated as covered by the definition of input service. - Decided in favour of assessee.
|