2018 (9) TMI 2163

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....t : Shri. L. Patra (A.R.) ORDER PER: RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for credit in respect of 'Manpower Recruitment and Supply Service'. 2. Shri. Dhawal Shah, Ld. Counsel appearing on behalf of the appellant submits that the 'Manpower Service supplied by the service provider was used various in activities, in relation to the ....

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.... I find that the fact is not under dispute that the Manpower Service was used in overall activity of manufacturing and related activities. The Manpower Recruitment Service is also covered in the inclusion clause of the definition, therefore, even by stretch of imagination, it found that Manpower Supply Service is not directly used in the manufacture, even then in terms of the Recruitment Service c....