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2017 (4) TMI 487 - CESTAT MUMBAICENVAT credit - whether the Cenvat Credit in respect of input service viz. (i) house keeping and gardening (ii) Nurses & Ayaa Services engaged in creche used by the appellant company is admissible or otherwise? Held that: - all the services such as gardening, house keeping, maintaining creche for which nurses and ayaas are required are mandatory. It is statutory requirement to run factory therefore it is used for running factory, hence it is used in or in relation to the manufacture of final product therefore credit is admissible - credit allowed - appeal allowed - decided in favor of assessee.
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