2018 (11) TMI 1368

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....niyan, AC (AR) for the Respondent ORDER The appellant is engaged in the manufacture of paper and is availing CENVAT Credit of duty paid on inputs, input services and capital goods. It was noticed that they had availed input service credit of the service tax paid on telephone bills which was in the name of their President and service tax paid for Manpower Supply utilized for staff canteen. 2. ....

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....Bharathi appeared on behalf of the assessee and Ld. AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 4. During the course of hearing, Ld. Advocate invited our attention to a recent decision of this Bench of the Tribunal in the case of M/s. IP Rings Ltd. Vs. Commissioner of Central Tax, GST & CE, Chennai Outer in Final Order No. 41936/2018 dated 03.07.2018 wherein, Manpower Supply ....

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....services is unjustified and requires to be set aside, which I hereby do. 6. In the result, the impugned order is set aside. The appeal is allowed, with consequential reliefs, if any." 6.2 I find that there being no change with regard to facts the above ruling squarely applies to this case vis-à-vis the present case on hand. Moreover, the Revenue was unable to produce any Orders/judgemen....