https://www.taxtmi.com/caselaws?id=335736 Manpower supply services used for maintenance of railway tracks within factory premises were treated as input services because the tracks were integral to inward movement of inputs and outward movement of finished goods, giving the service a direct and indirect nexus with manufacture; Cenvat credit was therefore admissible. Service tax on the reimbursable component of manpower supply charges, including statutory PF and ESI contributions, was also held creditable because those reimbursements formed part of the mandatory service consideration and were not personal employee es. The denial of Cenvat credit was consequently found unsustainable, with consequential relief following. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335736 Manpower supply services used for maintenance of railway tracks within factory premises were treated as input services because the tracks were integral to inward movement of inputs and outward movement of finished goods, giving the service a direct and indirect nexus with manufacture; Cenvat credit was therefore admissible. Service tax on the reimbursable component of manpower supply charges, including statutory PF and ESI contributions, was also held creditable because those reimbursements formed part of the mandatory service consideration and were not personal employee es. The denial of Cenvat credit was consequently found unsustainable, with consequential relief following. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335736