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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 ..... adjudicating authority for reconsideration of the issue - matter on remand. Manpower service - Held that: - 'Outdoor Catering Services' as well as 'Man Power Recruitment Agency Service' fall under two different categories. The services availed is Man Power Recruitment Agency Service and such recruitment of man power may be used in different areas of production/work in the factory. The use of man power in the canteen cannot be considered as an activity of out outdoor catering services - Further it is also seen that no such allegation has been raised in the SCN - the admissibility of the credit on the disputed services have been analyzed and held in favor of the assessee. Appeal allowed in part and part matter on remand. - E/42104/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in the factory as well as for in the canteen. General Insurance service was availed for the purpose of insuring Plant and Machinery. The other services were also availed for the use directly or indirectly in relation to manufacturing activity carried out in the factory of the appellant. It is also added by him that in the appellant s own case vide Final Order No.40298-40299/2017 dt.13.2.2017 and Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neering Services, Management Consultant Services, Maintenance or Repair Service and Man power services, 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 'Man Power Recruitment Agency Service' fall under two different categories. The services availed is Man Power Recruitment Agency Service and such recruitment of man power may be used in different areas of production/work in the factory. The u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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