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2014 (5) TMI 425 - AT - Service TaxCENVAT Credit - Cleaning service - Nexus with manufacturing activity - Held that:- From the documentary evidence available on record, it is clear that the cleaning service has been undertaken in the factory premises of the appellant. It is nobody’s case that cleaning services are not required in a factory and has nothing to do with the manufacturing activities. The manufacturing activities require not only inputs and capital goods but also on the hygienic atmosphere prevailing in the factory premises. Therefore, it is a pre-requisite for the manufacturing activity and is integrally connected with the manufacturing activity. Hence, it is an eligible “input service” as defined under Rule 2(l) of Cenvat Credit Rules, 2004 - Following decision of CCE, Raipur v. H.E.G Ltd. [2010 (6) TMI 306 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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