2018 (8) TMI 75

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..... e case are that the appellant is engaged in manufacturing of motor vehicle, engines and parts thereof. The appellant discharges Central Excise duty liability on removal of the said final products from its factory. The appellant avails CENVAT Credit of service tax paid on various input services, used for its manufacturing activity within the factory premises. During the disputed period, the appella .....

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..... with the impugned order, the present appeal is preferred by the appellant. 2. Heard both sides and perused the case records. 3. The short question involved in this appeal for consideration by the Tribunal is whether, the disputed services namely 'manpower recruitment & supply agency service' and 'training & coaching service' should merit consideration as 'input service' for the purpose of availm .....

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..... ) G.S.T.L.24 (Mad.) and also this Tribunal in the case of Nhava Sheva Intl. Container Terminal (P) Ltd. v. Commissioner of Central Excise Raigad - 2017 (3) G.S.T.L. 509 (Tri - Mum) have extended the Cenvat benefit on the disputed services, holding that providing of such services within the factory is a statutory requirement and should be considered as 'input services' for the manufacturing activit .....

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