https://www.taxtmi.com/caselaws?id=463001 Credit on manpower recruitment and supply service was admissible because the service was used in the overall manufacturing and related activities of the factory and fell within the inclusion clause of the input service definition. Credit could not be denied merely because the service was not directly used in manufacture, so the assessee succeeded. en-us Mon, 24 Sep 2018 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463001 Credit on manpower recruitment and supply service was admissible because the service was used in the overall manufacturing and related activities of the factory and fell within the inclusion clause of the input service definition. Credit could not be denied merely because the service was not directly used in manufacture, so the assessee succeeded. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463001