2023 (7) TMI 253

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....appellant Shri Xavier Mascarenhas , Supdt ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order-in- Appeal dated 19.11.2018 passed by the Commissioner (Appeals), GST & CX, Nashik by which the learned Commissioner while partly allowing the appeal filed by the appellant rejected the Cenvat Credit on Manpower Service (office boy & Driver) and....

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.... office, whereas Rs.1274/- pertains to manpower supply at the appellant's guest house to provide proper hospitality to whosoever visited them as part of sales promotional activity. According to learned Consultant the Drivers and office boys are essential for ensuring smooth manufacturing operations and clearly falls under the definition of 'input service' as prescribed under Rule 2(l) of Cenvat Cr....

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....ra) on identical issue was cited by the appellant before the learned Commissioner (Appeals) herein also but the said authority misdirected itself by observing in paragraph 11 of the impugned order that the period involved in that Order-in-Appeal dated 22.2.2017 (supra) was upto the year 2010, whereas infact the period involved therein was from April, 2013 to September, 2014 i.e. period after the a....