TMI Blog2019 (7) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation - HELD THAT:- Various precedent decisions have held the involved services as cenvatable - Reference can be made to Tribunal decision in the case of M/S. UNIWORTH TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE. RAIPUR [ 2013 (1) TMI 616 - SUPREME COURT] laying down that cleaning services as well as legal services and management services are cenvatable - in the case of Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand for the period April, 2013 to September, 2015 stands raised by the show cause notice dated 28.01.2016 and major part of the same is barred by limitation. The issue being a bonafide issue of interpretation and the credit having been availed by reflecting the same in the RG-23-A Part-I Part-II, no malafide can be attributed to the appellant, in the absence of any evidence to the contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2015. The said denial is on the ground that the services in question cannot be considered to be eligible input services inasmuch as they have no nexus with the appellant business activities. As such, demand stands confirmed, alongwith imposition of penalty, by way of issuance of show cause notice dated 28.01.2016, by invoking the longer period of limitation. 2. After appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 503 (Tri. Del) housekeeping services have been held to be cenvatable inasmuch as cleanliness is to be maintained for ensuring health surrounding and working condition of the employees. Further, the Hon ble Bombay High Court in the case of Commissioner of C. Ex., Nagpur vs. Ultratech Cement Ltd., - 2010 (260) ELT 369 (Bom.) has observed that the scope of definition of input services is very wide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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