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2018 (11) TMI 1368 - CESTAT CHENNAICENVAT Credit - inputs services - service tax paid on telephone bills which was in the name of their President - Manpower Supply utilized for staff canteen - Held that:- This Bench of the Tribunal in the case of M/s. IP Rings Ltd. Vs. Commissioner of Central Tax, GST & CE, Chennai Outer [2018 (9) TMI 898 - CESTAT CHENNAI] wherein, Manpower Supply Services used for housekeeping and canteen being integrally connected to the manufacturing activity, were held to be eligible input services. There being no change with regard to facts the above ruling squarely applies to this case vis-à-vis the present case on hand. Moreover, the Revenue was unable to produce any Orders/judgements contrary to or distinguishing the above Order of this Bench - appeal allowed - decided in favor of appellant.
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