https://www.taxtmi.com/caselaws?id=171448 Manpower supply services used to maintain a mandatory occupational health centre at a hazardous factory qualified as input service because compliance with Rule 65T of the Rajasthan Factories Rules, 1951 was essential for continuing manufacture, so Cenvat credit was admissible. Manpower supply services used at the Udaipur project office and Mumbai corporate office also qualified because they related to business activities within the input service definition, so credit was admissible for that period as well. The denial of credit was therefore unsustainable on both counts. en-us Tue, 12 Aug 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171448 Manpower supply services used to maintain a mandatory occupational health centre at a hazardous factory qualified as input service because compliance with Rule 65T of the Rajasthan Factories Rules, 1951 was essential for continuing manufacture, so Cenvat credit was admissible. Manpower supply services used at the Udaipur project office and Mumbai corporate office also qualified because they related to business activities within the input service definition, so credit was admissible for that period as well. The denial of credit was therefore unsustainable on both counts. Case-Laws Service Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171448