2022 (6) TMI 975

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....is the admissibility of Cenvat credit in respect of services namely Manpower Supply Agency Service, GTA Inward Freight Service, Security Agency Service and Paste Control Service. One of the service for which the cenvat credit was allowed i.e. Outdoor catering service, though the lower authority has denied the credit but the appellant is not in appeal in respect of said service. 02. When the matte....

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...., Insurance Agency Service, Courier Service, Renting of Immovable Service, Maintenance & Repair Service, and Manpower Supply Service. I find that the appellant in respect of cenvat credit on Rent-a Cab, Insurance Agency Service and Renting of Immovable Service was admittedly reversed for the period 01.04.11 onward. Therefore, the Cenvat Credit reversed by the appellant is maintained. As regard oth....

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....017 (3) G.S.T.L. 418 (Tri. - All.) * SUNDARAM FASTENERS LTD. Versus COMMISSIONER OF GST & C. EX., CHENNAI-2019 (369) E.L.T. 973 (Tri. - Chennai) * JAYPEE SIDHI CEMENT PLANT Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL- 2014 (310) E.L.T. 808 (Tri. - Del.) 3.1 In view of the above judgments it is settled that all the above services used by the appellant for their overall business activity ....