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TMI Blog2019 (3) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the invoices issued by the Man-power Recruitment and Supply Agency includes the service charges as well as service tax on such charges. The said charges are part of charges paid for Man-power Supply. When the appellants have already paid service tax to the service provider, the same is eligible as input services for the appellants - disallowance of credit not justified. CENVAT Credit - serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling Cenvat credit on inputs, capital goods and input services. During the course of verification, it was noticed that the appellants had availed credit of service tax paid on services rendered for preparation of returns relating to ESI/EPF Contribution for the man-power supply and bills raised by the job worker during the period from Septl. 15 to Jun. 17. It appeared to the department that credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of law, the original authority on both issues confirmed the demand, interest and imposed penalties. Aggrieved, the appellants have now approached the Tribunal with the above two appeals. 4. The learned counsel shri M. Kannan appeared on behalf of the appellants. With regard to the first issue, he submitted that the invoices were raised for man-power supply and recruitment services including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve for the Revenue Shri L. Nanda Kumar supported the findings in the impugned order. 6. Heard both sides. 7. The first issue is with regard to disallowance of credit on service tax paid with regard to service charges for ESI/EPF Contributions collected from the appellants. It is seen that the invoices issued by the Man-power Recruitment and Supply Agency includes the service charges as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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