2018 (5) TMI 1499

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..... rvices relating to Manpower Supply from the service provider and used the said service in or in relation to the manufacturing of finished goods, that is, shifting the raw-material finished goods from one godown to another godown, hence, definitely has nexus with the manufacturing activity - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No E/10068/2018 - A/10476/2018 - .....

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..... hat the said service does not fall within the scope of the definition of Input Service'. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeals. 4. Ld. Advocate Shri Willingdon Christian for the appellant submits that the ser .....

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