Scope of CENVAT credit for “Manpower services” not restricted solely to manufacturing activities: CESTAT [Read Order]
CESTAT observed that a cohesive interpretation of the definition of 'input service' under section 2(l) of CENVAT credit rules would clarify that numerous services offered by service providers beyond the manufacturing factory premises are eligible for CENVAT credit
By Amal Michael - On February 1, 2024 9:33 am - 2 mins read
Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the definition of manpower service shouldn’t be limited only to the ‘manufacturing activity’ and not to any other activities outside the factory premises. The two member bench observed that many services which are provided by the service provider outside the manufacturing factory…
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