Cenvat Credit Admissible on Service Tax Paid on "Manpower Supply Service”, Qualify as Input Service: CESTAT

The CESTAT has ruled that "CENVAT credit is admissible on service tax paid on a manpower supply service" as it qualifies as an "input service." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason. The court’s decision is a crucial reminder to all businesses that they must be diligent in their dealings.