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2016 (11) TMI 431 - AT - Central ExciseDenial of CENVAT credit - demand of tax with interest and penalty - House keeping services - Held that: - Housekeeping services are undisputedly used for keeping the factory premises neat and clean which is a statutory requirement under Section 11 of the Factories Act, 1948. The service has to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with the said provisions of the Factories Act, manufacturing operations are not possible. Without the factory being clean & tidy, the efficiency of the machinery would get drastically reduced. Further, it should be borne in mind that Housekeeping is crucial for safe workplaces. It: can help in preventing injuries and improve the productivity and morale of the employees. It can also help an employer avoid potential fines for non-compliance. Slips, trips and falls are the leading causes of nonfatal occupational injuries or illnesses involving days away from work which is due to bad Housekeeping, which would in turn affect productivity - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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