TMI Blog2014 (8) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, I hold that the service of receiving trained medical personnel through manpower supply agency for maintaining the occupational health centre has to be treated as in or in relation to manufacture of final product and would be eligible for Cenvat credit as input service. As regards the services of supply of trained manpower received through manpower supply agents at project office at Udaipur and corporate office at Mumbai, the Jurisdictional Assistant Commissioner in his order dated 3-11-2008 for the previous period has given a finding that these personnel recruited through manpower supply agents are used in connection with activities relating to business and, therefore, this service also has to be treated as covered by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce received from the manpower supply agents they availed Cenvat credit of ₹ 3,15,302/- of the Service Tax paid on the same by the service providers. The Department was of the view that these services have no nexus with the manufacture of final product and the appellant would not be eligible for Cenvat credit. On this basis the Jurisdictional Assistant Commissioner, Central Excise, vide order-in-original dated 3-11-2008 confirmed the above-mentioned Cenvat credit demand along with interest and beside this, imposed penalty of ₹ 50,000/- on them under Rule 15 of the Cenvat Credit Rules, 2004. On appeal being filed to Commissioner (Appeals) against this order, the Commissioner (Appeals) vide order-in-appeal dated 3-12-12 upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the Assistant Commissioner himself given his finding that the services of manpower supply agency received at Udaipur office and corporate office at Mumbai was in relation to the business of the assessee, the same would be covered by the term activity relating to business in the definition of input service and, hence, Cenvat credit in respect of these services would be available. With regard to the service received from manpower supply agency of receiving trained personnel for manning the occupational health centre at Sirohi factory, she pleaded that though Cenvat credit in respect of this service had earlier been disallowed by the Assistant Commissioner vide order-in-original dated 3-11-2008 and this order had been upheld by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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