2018 (4) TMI 53

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..... for Respondent Per: Shri Ashok Jindal The appellant is in appeal against the impugned order wherein CENVAT Credit on manpower services has been denied to the appellant on the ground that the invoices issued by the supplier of service has not been mentioned the registration number. 2. The brief facts of the case are that the show-cause notice was issued to the appellant to deny CENVAT Credit on .....

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..... terial the appellant cannot run their factory, therefore, the appellant is entitled for input service credit on material handling. 5. Further, manpower used for cleaning service is sought to be denied as the same no input service as per Rule 2(l) of the CENVAT Credit Rules, 2004. The said reasoning to deny the CENVAT Credit is against the wish of Hon'ble Prime Minister of India, who had initiated .....

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..... merits. In view of the above, I hold that the appellant has correctly availed the CENVAT Credit on manpower recruitment service.  7. In result, impugned order is set aside and appeal is allowed with consequential relief, if any.                (Dictated and pronounced in open Court)
Case laws, Decisions, Judgemen .....

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