Service Provided by Yoga teacher, Poojari, Cook, Compounder, Nurse have no direct nexus with manufacture

CESTAT, MUMBAI BENCH JSW Steel Ltd. V/s. Commissioner of Central Excise, Thane  ORDER NO. S/523/12/EB/C-II APPLICATION NO. E/STAY-1632 of 2011 APPEAL NO. E/1435 of 2011 MARCH 1, 2012 ORDER S.S. Kang, Vice-President – Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 58,55,434/-, interest and penalty. The demand has been confirmed after denying the credit of Service Tax paid on the taxable services of Manpower Recruitment or Supply Agency Service. The credit of Service Tax was denied on the ground that the applicants recei...