https://www.taxtmi.com/caselaws?id=329750 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of cenvat credit for service tax paid on Manpower Recruitment and Supply Agency service during January 2013 to June 2013. The Tribunal held that the exclusion clause under Rule 2(l)(C) of the Cenvat Credit Rules, 2004 did not apply as the services provided were for statutory compliance, specifically under the Factories Act, 1948, and Mines Act, 1952, and not for personal consumption. The previous Tribunal decision supporting this interpretation was cited, emphasizing that exclusion clauses do not apply when services are rendered for legal obligations. en-us Wed, 22 Jun 2016 00:00:00 +0530 Tue, 21 Feb 2017 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329750 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of cenvat credit for service tax paid on Manpower Recruitment and Supply Agency service during January 2013 to June 2013. The Tribunal held that the exclusion clause under Rule 2(l)(C) of the Cenvat Credit Rules, 2004 did not apply as the services provided were for statutory compliance, specifically under the Factories Act, 1948, and Mines Act, 1952, and not for personal consumption. The previous Tribunal decision supporting this interpretation was cited, emphasizing that exclusion clauses do not apply when services are rendered for legal obligations. Case-Laws Central Excise Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329750