Input service credit for manpower recruitment and supply service allowed where used in overall manufacturing activities.

Credit on manpower recruitment and supply service was admissible because the service was used in the overall manufacturing and related activities of the factory and fell within the inclusion clause of the input service definition. Credit could not be denied merely because the service was not directly used in manufacture, so the assessee succeeded.

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Issues: Whether credit is admissible on manpower recruitment and supply service as an input service.

Analysis: The service was used in the overall manufacturing and related activities in the factory. The manpower recruitment service also fell within the inclusion clause of the definition of input service, and credit could not be denied merely because the service was not directly used in manufacture.

Conclusion: Credit on manpower recruitment and supply service was admissible and the assessee succeeded.

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