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R/sir, We are Manufacturing unit & Credit taken on Manpower consultant Invoice & same utilise it for production ( final product ) despatch . Is it valid or not ? Regards, SNEHAL SHAH

AI Summary

Manpower Consultant Invoice Credit Valid for Manufacturing Under Cenvat Credit Rules: Includes Recruitment Services as Input Service A manufacturing unit inquired about the validity of taking credit on a manpower consultant invoice and utilizing it for production dispatch. The response clarified that according to the Cenvat Credit rules, 'input service' includes services used directly or indirectly in manufacturing and clearance of final products. It encompasses various business activities such as recruitment, which implies that availing credit on manpower consultant invoices is valid.