2017 (2) TMI 440

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..... Court had occasion to discuss the eligibility of credit on various input services. The subject services fall within the definition of input services and the Ld. Counsel has also explained the purpose for which the services were availed - credit eligible on these services - appeal allowed - decided in favor of appellant. - ST/719/2009 - A/31272/2016 - Dated:- 22-11-2016 - Ms. Sulekha Beevi, C.S .....

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..... e table below: No. Input Service Amount (From Annexure to SCN) in Rs. 1. Manpower recruitment services (Labour charges for drinking water and cleaning at Lorry Yard. Serial No. 1 and 14) 3,260/- 2. Manpower recruitment services (Maintenance of cyc .....

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..... e words activities relating to business . He submitted that manpower recruitment services were availed for the labour charges for providing drinking water to the employees and also for cleaning at the lorry yard for the factory premises. The same services were availed for maintenance of cycle stand which is used by the employees. He submitted that maintenance and repair services were availed for .....

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..... d both sides. The issue whether the subject services are eligible for credit has been analysed in various judgments by the Tribunal as well as the High Courts. In the case of M/s. Coca Cola India Pvt. Ltd., (2009) 242 ELT 168 (Bom) . The Honorable High Court had occasion to discuss the eligibility of credit on various input services. The subject services fall within the definition of input serv .....

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