Case Law Details
Case Name : Jaypee Sidhi Cement Plant Vs Commissioner of Central Excise (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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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
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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