Appeal dismissed on Cenvat credit for services by Man-power Recruitment Agency. No evidence of unutilized service or unnecessary manpower.

The Revenue's appeal regarding the permissibility of Cenvat credit on services provided by a Man-power Recruitment or Supply Agency was dismissed. The appellate order found no evidence to support the claim that the service was not utilized or that there was no need for additional manpower in running the canteen.

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The appeal was about the permissibility of Cenvat credit on the service of Man-power Recruitment or Supply Agency. The appellate order did not find any evidence of no use of such service or no requirement of man-power for running the canteen, so the Revenue appeal was dismissed.

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