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2018 (5) TMI 1499 - AT - Central ExciseCENVAT credit - input services - Manpower Supply by service provider, namely, S. B Sharma & Co. in relation to shifting of finished goods loading of Trucks, Trailors etc., within the factory premises - Held that: - undisputedly the appellant had received the services relating to Manpower Supply from the service provider and used the said service in or in relation to the manufacturing of finished goods, that is, shifting the raw-material finished goods from one godown to another godown, hence, definitely has nexus with the manufacturing activity - credit allowed - appeal allowed - decided in favor of appellant.
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