2018 (11) TMI 1368

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..... issioner of Central Tax, GST & CE, Chennai Outer [2018 (9) TMI 898 - CESTAT CHENNAI] wherein, Manpower Supply Services used for housekeeping and canteen being integrally connected to the manufacturing activity, were held to be eligible input services. There being no change with regard to facts the above ruling squarely applies to this case vis-à-vis the present case on hand. Moreover, the Reven .....

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..... ating authority vide Order-in-Original dated 01.02.2017 disallowed the impugned input service tax credit, confirmed the demand of interest on the wrongly availed input service Credit and also imposed penalties. Thereafter, an appeal was preferred by the assessee before the Commissioner of G.S.T. Central Excise (Appeals), Madurai, who vide impugned Order-in-Appeal No. 16/2018 dated 29.01.2018 all .....

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..... and canteen being integrally connected to the manufacturing activity, were held to be eligible input services. 5. Per contra , Ld. AR supported the findings of the lower authorities. 6.1 From a reading of the Order of this Bench in the case of M/s. IP Rings Ltd. (supra), I find that this Bench after considering the rival contentions, has ruled as under : 5. The issue for consideratio .....

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