2018 (9) TMI 898

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....pellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER Brief facts are that the appellants, who are engaged in manufacture and clearance of Piston Rings, Piston Pins and transmission components, were availing the facility of Cenvat Credit of service tax paid on various input services. They availed Manpower Supply Services which were used for housekeeping, canteen and also for cle....

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....ted to the manufacturing activity. He relied upon the decision in the case of Wipro Ltd. Vs. Commissioner of C. Ex., Pondicherry [2018 (10) G.S.T.L. 172 (Mad.)]. 3. The learned AR, Shri. R. Subramaniyan, supported the findings in the impugned order. 4. Heard both sides. 5. The issue for consideration is whether the appellants are eligible for credit on Manpower Supply Services used for se....