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2018 (8) TMI 1591 - AT - Service TaxCENVAT Credit - input services - appellant provided Manpower Recruitment and Supply Agency Service, Management Consultant Service and Business Auxiliary Service - denial of CENVAT credit on account of nexus - Held that:- The very same issue has been decided by this Court, in the assessee’s own case M/s. Talentpro India HR Pvt. Ltd. Versus CST, Chennai [2016 (10) TMI 1221 - CESTAT CHENNAI], where it was held that appellant also says that requirement of maintenance service of the building of the appellant who is a man power recruitment agency, cannot be ruled out - No case is made out by the Revenue with regard to changes in law or facts and circumstances from the period of dispute on hand vis-à-vis the earlier decision of this Tribunal. Credit allowed - appeal allowed - decided in favor of appellant.
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