9911796707
TMI Blog2023 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... s , Supdt ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order-in- Appeal dated 19.11.2018 passed by the Commissioner (Appeals), GST & CX, Nashik by which the learned Commissioner while partly allowing the appeal filed by the appellant rejected the Cenvat Credit on Manpower Service (office boy & Driver) and confirmed the demand of Rs.20,019/- o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anpower supply at the appellant's guest house to provide proper hospitality to whosoever visited them as part of sales promotional activity. According to learned Consultant the Drivers and office boys are essential for ensuring smooth manufacturing operations and clearly falls under the definition of 'input service' as prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. He further submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant before the learned Commissioner (Appeals) herein also but the said authority misdirected itself by observing in paragraph 11 of the impugned order that the period involved in that Order-in-Appeal dated 22.2.2017 (supra) was upto the year 2010, whereas infact the period involved therein was from April, 2013 to September, 2014 i.e. period after the amendment and that is why for the next peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. A/85935/2023 dated 13.6.2023. As the issue has already been settled in favour of the appellants by the authorities below for different period, therefore, the issue involved herein is decided in favour of the appellant as I do not find any justification to take a contrary view. 4. In view of the discussions made hereinabove, the impugned order is set aside and the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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