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TMI Blog2017 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER The brief facts of the case are that appellant is a manufacturer of "PPC Cement" and is registered with Central Excise Department. They are availing facility of cenvat credit of service tax paid on input services. It was noticed that during the period from April 2015 to September 2015, the appellant availed service tax credit on the ISD invoices issued by their corporate office on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Management Consultant Services (e) C&F services (f) Manpower services and repairs and maintenance services. 2.2 He submitted that Repairs and Maintenance services were availed for the purpose of repairs of the factory and falls within the inclusive part of the definition. The Man Power Recruitment Agency services were availed for recruiting man power for the manufacturing activity carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and Machinery and therefore, the credit has been rightly disallowed by the authorities below. The man power recruitment agency service has been availed by the appellant for man power used in the canteen as well as gardening also since outdoor catering services availed falls within the exclusion part of the definition. The man power recruitment services used in the canteen is not admissible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and security agency service and training services. The Ld. A.R has argued that the Man Power services used for the purpose of man power recruited in the canteen is not eligible for credit for the reason that 'Outdoor Catering Services' fall within the exclusion part of the services. I do not find much substance in the said agreement since 'Outdoor Catering Services' as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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