2018 (8) TMI 75

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.... Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in manufacturing of motor vehicle, engines and parts thereof. The appellant discharges Central Excise duty liability on removal of the said final products from its factory. The appellant avails CENVAT Credit of service tax paid on various input services, used for its manufacturing activity within the factory premises. ....

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....ed on the appellant. Feeling aggrieved with the impugned order, the present appeal is preferred by the appellant. 2. Heard both sides and perused the case records. 3. The short question involved in this appeal for consideration by the Tribunal is whether, the disputed services namely 'manpower recruitment & supply agency service' and 'training & coaching service' should merit consideration a....