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TMI Blog2018 (2) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... s/workers engaged, through the manpower service provider? - Held that: - the transport charges raised by the service provider for manpower service is related to the transport/conveyance expenses of the workers provided to the appellant manufacturer. Such transport expenses are incidental to providing of manpower service. The transport expenses incurred are nothing but part of the amount paid for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 for supply of all type of labour required for manufacturing work. The said agreement further provides that the service provider will supply all labour, namely helpers, masons, labourers, water carriers and other necessary workers required for the work of the owner/manufacturer at site as requisition made. The labour shall be paid the prevailing market rate or minimum wages as specified by U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014-15 as it appeared to Revenue that the appellant have received the Rent-A-Cab Service. The SCN was adjudicated on contest and input service ₹ 6,24,476/- was disallowed as availed on Rent-A-Cab Service. 4. Being aggrieved the appellant preferred appeal before Learned Commissioner (Appeals) who vide the impugned order was pleased to reject the appeal. 5. Being aggrieved the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplained that the service provider has provided actually only manpower recruitment service and the transport expenses of workers is incidental to the manpower service. Accordingly, there is no separate existence of receipt of transport service being incidental to manpower service. The Learned counsel also relies on the guidance notes issued by CBEC dated 20/06/2012, wherein Revenue provided that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is entitled to Cenvat credit for transportation of manpower also being incidental to providing of manpower service. Thus the appeal is allowed and the impugned order is set aside, so far as it disallowed the service tax on transport expenses incurred for supply of manpower. The appellant shall be entitled for consequential benefits in accordance with law. (Dictated & Pronounced in Court)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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