https://www.taxtmi.com/caselaws?id=187240 Manpower supply service used to provide doctors and nursing staff for medical facilities required under the Factories Act and the Mines Act was treated as an input service in relation to manufacture. Service tax paid on such staffing support qualified for cenvat credit because the medical facilities were statutory welfare obligations for factory and mine operations. The contrary authority relied on by Revenue was distinguished as not dealing with services mandated by these factory and mine welfare requirements. On that basis, denial of cenvat credit was held unsustainable and the credit was admissible. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sat, 15 Oct 2016 10:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187240 Manpower supply service used to provide doctors and nursing staff for medical facilities required under the Factories Act and the Mines Act was treated as an input service in relation to manufacture. Service tax paid on such staffing support qualified for cenvat credit because the medical facilities were statutory welfare obligations for factory and mine operations. The contrary authority relied on by Revenue was distinguished as not dealing with services mandated by these factory and mine welfare requirements. On that basis, denial of cenvat credit was held unsustainable and the credit was admissible. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187240