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    <title>2025 (8) TMI 164 - CESTAT AHMEDABAD</title>
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    <description>The CESTAT Ahmedabad allowed the appeal, holding that Cenvat credit for service tax paid on Manpower Supply Services, including Labour Supply, Recruitment Agency, and Housekeeping, is admissible. The Tribunal relied on precedent affirming that such services are used in manufacturing and related activities, and Manpower Recruitment Service falls within the inclusion clause for input services. The decision also referenced CESTAT Chennai&#039;s ruling that Group Insurance and Manpower Supply services relate to manufacturing costs, supporting credit availability. Consequently, the impugned order denying credit was set aside.</description>
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    <pubDate>Mon, 28 Jul 2025 00:00:00 +0530</pubDate>
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      <title>2025 (8) TMI 164 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=775977</link>
      <description>The CESTAT Ahmedabad allowed the appeal, holding that Cenvat credit for service tax paid on Manpower Supply Services, including Labour Supply, Recruitment Agency, and Housekeeping, is admissible. The Tribunal relied on precedent affirming that such services are used in manufacturing and related activities, and Manpower Recruitment Service falls within the inclusion clause for input services. The decision also referenced CESTAT Chennai&#039;s ruling that Group Insurance and Manpower Supply services relate to manufacturing costs, supporting credit availability. Consequently, the impugned order denying credit was set aside.</description>
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      <pubDate>Mon, 28 Jul 2025 00:00:00 +0530</pubDate>
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