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TMI Blog2024 (8) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS C.C.E. S.T. -BHAVNAGAR [ 2024 (5) TMI 134 - CESTAT AHMEDABAD] has held ' the matter is no more res Integra and the impugned service cannot be held as Manpower Recruitment und Supply Agency Service simply because of the basis of making payment to the contractor.' Thus, as held by the Division Bench of this Tribunal only, the mode of payment is not relevant and impugned order in this case also has period involved from July 2012 to March 2013. Since the activities of the labour was for miscellaneous jobs and labour was under control of contractor. Therefore, same cannot be said to be man power supply - Appeal allowed. - MR. SOMESH ARORA, MEMBER (JUDICIAL) Present for the Appellant :Shri Saurabh Dixit, Advocate Present for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er RCM basis, the same pertained to purely production related activity and hence, was eligible as Cenvat Credit anyway to them. Under the circumstances, in case of revenue neutral situation, extended period of limitation is never invokable. They relied on the following case law in this regard : a. Jet Airways (India) Ltd 2016(44) STR 465(Tri) b. Jet Airways (India) Ltd 2017(7) GSTL J35 (SC) c. P.R. Rolling Mills Pvt. Ltd 2010(249) ELT 232(Tri-Bang) d. P.R. Rolling Mills Pvt. Ltd 2010(260) ELT A84(SC) e. NEXCEL INFRA 2022 (12) TMI 1145-CESTAT AHMEDABAD f. Air Asia India Ltd 2021(51) GSTL 310(Tri-Bang.) g. Universal Dredging Reclamation Corpn. Ltd 2021(44) GSTL 401 (Tri-Chennai) h. Laxmi Exports 2021(44) GSTL 284 (Tri-Ahmd) i. Asmitha Microfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the following case law:- Shri. Dayanand Mishra 2024(4) TMI 233- CESTAT AHMEDABAD Roopsingh Jodhsingh Chauhan 2023 (11) TMI 102-CESTAT AHMEDABAD Abbas Mussa Proprietor 2023 (8) TMI 249-CESTAT AHMEDABAD Nishkarsh Industrial Services2022 (9) TMI 901-CESTAT AHMEDABAD CBEC Circular No. 190/9/2015-S.T., dated 15-12-2015 Anmol Biscuits Ltd 2022(62) GSTL 171 (Tri-Kolkata) Target Corporation India P. Ltd 2021 (47) GSTL 168 (Tri-Bang) Infotech Enterprises Ltd 2020(43) GSTL 540 (Tri-Hyd) P.R. Rolling Mills Pvt. Ltd 2010(249) ELT 232(T-Bang) P.R. Rolling Mills Pvt. Ltd 2010(260) ELT A84(5C) NEXCEL INFRA 2022 (12) TMI 1145 CESTAT AHMEDABAD Emerson Process Management I Pvt. Ltd. 2024(2) TMI 911- CESTAT, Ahm Nayara Energy Limited 2023(12) TMI 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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