2018 (8) TMI 1591

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....cts leading to the present appeal are that the appellant is a registered service provider under the category of Manpower Recruitment and Supply Agency Service, Management Consultant Service and Business Auxiliary Service (BAS), was availing Cenvat credit of service tax paid on the input services used for providing output services. The Revenue issued a Statement of Demand (SOD) No. 15/2016 dated 04....

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....presentative - DR, Ms. P. Hemavathi, Commissioner, for the Revenue. 3. The Ld. Advocate for the appellant primarily contended that the appellant is engaged in providing manpower recruitment and supply agency service, consultancy service and BAS - the services on which it had taken credit namely maintenance and repair service which were used for providing output service and this according to him....

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....he appellant had not established the nexus between the input services and output services. 5. Heard the parties and perused the materials placed on record. 6. The appellant is engaged in the business of manpower Recruitment and supply agency service and according to the appellant the computers are essential for providing output service. The period of dispute is April 15 to March 16 which is ....