https://www.taxtmi.com/caselaws?id=357942 The Tribunal overturned the denial of CENVAT Credit on manpower services due to the absence of a registration number on invoices, ruling that it was not a valid reason for rejection as it was not part of the show-cause notice. Additionally, the Tribunal deemed various services provided by the appellant, including gardening, material handling, and cleaning services, essential for manufacturing operations, making the appellant eligible for input service credit on them. The Tribunal set aside the initial denial and granted consequential relief to the appellant, emphasizing the importance of these services for manufacturing processes. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357942 The Tribunal overturned the denial of CENVAT Credit on manpower services due to the absence of a registration number on invoices, ruling that it was not a valid reason for rejection as it was not part of the show-cause notice. Additionally, the Tribunal deemed various services provided by the appellant, including gardening, material handling, and cleaning services, essential for manufacturing operations, making the appellant eligible for input service credit on them. The Tribunal set aside the initial denial and granted consequential relief to the appellant, emphasizing the importance of these services for manufacturing processes. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357942