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2022 (6) TMI 975 - AT - Central ExciseCENVAT Credit - input services - Manpower Supply Agency Service - GTA Inward Freight Service - Security Agency Service - Pest Control Service - HELD THAT:- The same services in the appellant’s own case for the different period has been allowed by this tribunal in INTEGRA ENGINEERING INDIA LTD VERSUS C.C.E. & S.T. -VADODARA-II [2021 (10) TMI 1336 - CESTAT AHMEDABAD]. The appellant is entitled for the Cenvat Credit on the services in question following the decision of this tribunal. The demand in respect of services namely Manpower, Freight Security Service and Pest control service is not sustainable - appeal allowed - decided in favor of appellant.
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