2017 (2) TMI 16

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....er In this appeal, learned counsel says that the manpower recruitment service was utilized for maintenance of the factory, upkeep of garden and also assisting in canteen maintenance under Factories Act. But without appreciating of the relevancy of the service, there was disallowance of CENVAT credit of service tax paid in respect of such services availed. The disallowance is not correct in law. ....

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....ruitment service is concerned, manpower in factory maintenance and canteen maintenance is permissible since the maintenance of such organizations is a requirement of Factories Act. So far as upkeep of garden is concerned, that has no connection to the manufacturing activity for which no CENVAT credit on such count shall be permissible. 7. So far as security service is concerned, that being essent....

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....e above extent substantially except the disallowance as stated above. E/41855/2015 12. In this case, appellant claims CENVAT credit of the service tax paid on rent-a-cab service was claimed. Appellant submits that such service being utilized for the purpose of business that may be allowed. 13. There is no evidence to substantiate the claim that the service so availed was in relation to manufact....