Case Law Details
Case Name : Jaypee Sidhi Cement Plant Vs Commissioner of Central Excise (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Brief Facts:
The assessee (appellant) availed the service of manpower supply agents for hiring of the trained persons for providing first-aid to the workers/employees requiring the same. For deploying the persons qualified to provide first-aid, the appellant have received the services from the man power supply agent in respect of which they availed Cenvat credit of Rs. 3,80,279/- during the period from December, 2008 to November, 2009. The department being of the view that these services have no nexus with the manufacturing, issued show cause notice for recovery of the above Cenvat credit alo...
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Author Bio
Dear Sir,
The referred case is old. Will this credit admissible now as there is change in cenvat credit rules & the service seems preliminary for the use of employees. Please guide.
Regards