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2013 (6) TMI 618 - CESTAT NEW DELHICenvat Credit - Input Services - housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in the factory premises. - Held that:- So far as “construction services” is concerned, the same undisputedly has been used for construction of office room in the factory premises. - the definition of input service specifically covers the services used in relation to setting up, modernization, renovation or repairs of a factory, premises. Thus the construction service used for construction of office rooms of the appellant’s factory was specifically covered by the definition of input service during the period in dispute. - Decided in favor of assessee. As regards the housekeeping service, the same undisputedly has been used for keeping the factory premises neat and clean which is a statutory requirement of Section 11 of the Factories Act, 1948. In view of this, the service have to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with provision of the Factories Act, manufacturing operations are not possible. - Credit allowed. - Decided in favor of assessee.
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