TMI Blog2014 (5) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... e availed is taxable service of manpower supply for the purpose of cleaning which is a taxable service. As regards rent-a-cab service, we find that the cenvat credit in respect of the it same is admissible in view of the judgment of Hon’ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. (2011 (4) TMI 201 - KARNATAKA HIGH COURT ). As regards outdoor catering service, the same has been availed for providing canteen facility to the workers in the factory and in respect of the same. Hon’ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT ) has held that the cenvat credit would be admissible. The design and advertising service are also covered by the definition of ‘Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed amount is in respect of housekeeping services which were availed for keeping the factory neat and clean, which is a mandatory requirement in terms of provisions of Section 11 of the Factories Act, that outdoor catering services have been availed for providing canteen facility to the workers as per the provision of the Factories Act, that cleaning service and outdoor catering service are required to be availed for compliance with the provision of Factories Act without which manufacturing operation would not be permitted and hence these services are covered by the main definition of input service ; that cenvat credit in respect of outdoor catering service is also admissible in view of the judgment of Hon ble Bombay High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om both the sides and perused the record. The main amount of cenvat credit denied is in respect of housekeeping service which has been availed for keeping the factory neat and clean. We find that under the provisions of Section 11 of the Factories Act a manufacturer is required to maintain the factory neat and clean. We are of the view that services availed by the appellant for keeping the factory neat and clean is a service essential for manufacturing operations and, hence, the same would be covered by the definition of input service. The AR s plea that housekeeping service is not taxable and hence its cenvat credit would not be admissible is prima facie incorrect, as the service availed is taxable service of manpower supply for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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