M/s Vardhman Acrylics Ltd Versus Commissioner of Central Goods and Service Tax, – Vadodara

2018 (5) TMI 1499 – CESTAT AHMEDABAD – TMI – CENVAT credit – input services – Manpower Supply by service provider, namely, S. B Sharma & Co. in relation to shifting of finished goods loading of Trucks, Trailors etc., within the factory premises – Held that: – undisputedly the appellant had received the services relating to Manpower Supply from the service provider and used the said service in or in relation to the manufacturing of finished goods, that is, shifting the raw-material finished goods from one godown to another godown, hence, definitely has nexus with the manufacturing activity – credit allowed – appeal allowed – decided in favor of appellant. – Appeal No E/10068/2018 – A/10476/2018 – Dated:- 22-2-2018 – Dr. D. M. M

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ailed on Manpower Supply Service alleging that the said service does not fall within the scope of the definition of Input Service'. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeals. 4. Ld. Advocate Shri Willingdon Christian for the appellant submits that the service are used by the appellant had been within the factory premises in relation to shifting of finished goods from one godown to another godown and loading of trucks and trailers etc. It is his contention that the service received by the appellant has nexus with the manufacturing activity, therefore,

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