2022 (6) TMI 975

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....espondent ORDER The issue involved 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 res....

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....ices.viz. Business Auxiliary Service, GTA, Rent-a -cab, 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 ....

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....hennai) MANPOWER SERVICES: • UNICURE INDIA LTD. Versus COMMISSIONER OF CUSTOMS, C. EX. & S.T., NOIDA-2017 (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. - ....