2020 (1) TMI 367

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....uthorised Representative for the Respondent ORDER RAMESH NAIR A show cause notice was issued to the appellant proposing denial of cenvat credit in respect of input service namely, labour service on the ground that the service provider is registered for service namely, private security agency service. It was also alleged in the Show Cause Notice that the labour service is not used in or in....

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....ice, it was used in or in relation to the manufacture of final product. As regard the classification the appellant as a service recipient has no control over the classification whether correctly made or not by the service provider, therefore, even if there is any mistake in classifying the service by the service provider, the appellant being a service recipient cannot be made sufferer. He placed r....

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....d in their manufacture, with these facts credit cannot be denied. As regard the classification it is the subject matter of the service provider. The classification cannot be disputed in the hands of the recipient of the service as has been held in the case of Newlight Hotels & Resorts Ltd. (supra), therefore, for this reason the cenvat credit cannot be denied. As regard, the discrepancies pointed ....