2018 (5) TMI 1499

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....la, AR Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS- 002-APP-295-2017-18 dated 09 08.2017 passed by Commissioner (Appeals), Central Goods and Service Tax-Vadodara 3. Briefly stated the facts of the case are that the appellant has availed Cenvat credit of service tax paid on Manpower Supply by service provider, namely, S. B Sharm....

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.... his contention that the service received by the appellant has nexus with the manufacturing activity, therefore, the service tax paid on Manpower Supply Service by the service provider is eligible to credit. 5. L d AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals) 6. I find that undisputedly the appellant had received the services relating to Manpower Supply from the s....