2025 (8) TMI 164

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.....2018 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA. In all the four appeals, the issue involved is common and the periodical demands are involved. 2. The issue involved in these appeals is availment of Cenvat credit of service tax paid on "Manpower Supply Service" i.e. Labour Supply, Recruitment Agency & Housekeeping. The department was of the view that such service does not fall under the category of the definition of 'Input Service' and hence Cenvat Credit is not admissible to the appellant. Accordingly, the show cause notices, as per details given below were issued to the appellant, which were adjudicated vide Order-in-Original dated 15.03.2018 (common for all the show cause....

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....en filed before this Tribunal. 3. Shri Vinay Kansara, learned Counsel for the appellant, at the outset, submits that the issue of Manpower Supply Service is no more res-integra and stand settled in catena of judgments by this CESTAT. This very issue of credit of service tax on the Manpower Supply agency has been in the appellants own case and in the identical facts and circumstances, this Tribunal vide order No. A/12272/2018 dated 24.09.2018 has allowed the appeal. The Tribunal observed as follows:- "4. On careful consideration of the submissions made by both the sides 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....