2015 (9) TMI 1627 - AT - Central Excise

CENVAT Credit - Man-power Recruitment or Supply Agency Security - whether Cenvat credit on the service of Man-power Recruitment or Supply Agency availed by respondent is permissible to the respondent? Held that - There is no finding in the appellate order as to no use of such service nor also any finding as to no requirement of man-power for running the canteen which was part of the factory - appeal dismissed - decided against Revenue.

Summary

The appeal was about the permissibility of Cenvat credit on the service of Man-power Recruitment or Supply Agency. The appellate order did not find any evidence of no use of such service or no requirement of man-power for running the canteen, so the Revenue appeal was dismissed.