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2018 (2) TMI 778 - AT - Central ExciseCENVAT credit - whether Cenvat credit have been rightly denied on the transportation expenses of employees/workers engaged, through the manpower service provider? - Held that: - the transport charges raised by the service provider for manpower service is related to the transport/conveyance expenses of the workers provided to the appellant manufacturer. Such transport expenses are incidental to providing of manpower service. The transport expenses incurred are nothing but part of the amount paid for manpower service. Accordingly, the appellant is entitled to Cenvat credit for transportation of manpower also being incidental to providing of manpower service. Appeal allowed - decided in favor of appellant.
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