https://www.taxtmi.com/caselaws?id=189567 Cenvat credit was held admissible on security service and manpower recruitment supply service because both were treated as input services with nexus to manufacture of the final product. Security service was regarded as a business-related service, while manpower recruitment supply service was found directly connected with manufacturing activity in the factory. The concurrent factual findings below recorded that the services had the necessary nexus with manufacture, and no infirmity was found in those findings. The order allowing cenvat credit was therefore upheld and the Revenue's challenge failed. en-us Fri, 31 Jul 2015 00:00:00 +0530 Sat, 25 Feb 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189567 Cenvat credit was held admissible on security service and manpower recruitment supply service because both were treated as input services with nexus to manufacture of the final product. Security service was regarded as a business-related service, while manpower recruitment supply service was found directly connected with manufacturing activity in the factory. The concurrent factual findings below recorded that the services had the necessary nexus with manufacture, and no infirmity was found in those findings. The order allowing cenvat credit was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189567