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M/s Dynamic Industries Versus Commissioner of Central Excise & Service Tax, Noida-II

2018 (2) TMI 778 - CESTAT, ALLAHABAD

CENVAT credit - whether Cenvat credit have been rightly denied on the transportation expenses of employees/workers engaged, through the manpower service provider? - Held that: - the transport charges raised by the service provider for manpower service is related to the transport/conveyance expenses of the workers provided to the appellant manufacturer. Such transport expenses are incidental to providing of manpower service. - The transport expenses incurred are nothing but part of the amount .....

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have been rightly denied on the transportation expenses of employees/workers engaged, through the manpower service provider. 2. The appellant is a manufacturer of Refrigeration Parts, Plastic Cap, Motor Vehicle Parts, Articles for Cap, Scrap, etc. The appellant entered into agreement with Manpower Service Provider, namely, GPN Resource Corporation, agreement dated 01/04/2011 for supply of all type of labour required for manufacturing work. The said agreement further provides that the service pr .....

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ransportation expenses made on them separately on monthly basis and they will be charged the service tax as per the rate prescribed from time to time in both bills. It further provided that the contractor will be entitled to a commission of 8% on the total disbursement made to the labour supplied by them. The said commission shall be payable to the contractors every month on their bills and they will also be entitled to a commission of 4% on the total expenses made on transportation of manpower .....

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he Learned counsel for the appellant have taken me through the agreement and also through the bills raised by the service provider for manpower, who as per agreement for each month have raised separate bill as follows: - (a) Wages for the month Add PF charges Add ESI charges Add Service charges Total Add Service Tax. Grand total (b) Transport charges for the month, Add service charges 4% sub-total Add service tax. Grand total. 6. The Learned counsel urges that for the sake of control and conveni .....

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