9911796707
TMI Blog2015 (7) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - the Ld. Commissioner (Appeals) has allowed the cenvat benefit on the disputed services, holding that security service are pertaining to business and are well covered with the definition of input service. With regard to the manpower recruitment supply service, he observed that the disputed services are directly related to the manufacture of final product - the said services have the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n labours contract service, the submissions of the Ld. Advocate are that the labours were deployed for the manufacturing activity in the factory premises, and as such, the said service for arranging work force has a nexus with the ultimate manufacture of the final product. He further submits that during the period March 2006 to March 2010, the Administrative Commissioner vide his order dated 7.1.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manpower recruitment supply service, he observed that the disputed services are directly related to the manufacture of final product. 7. I also find that the Commissioner of Central Excise, Delhi-III (Gurgaon) vide adjudication order dated 7.1.2013 has also allowed the cenvat credit on the disputed service by holding that the said services have the nexus with the manufacture of final product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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