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2017 (1) TMI 366 - AT - Central ExciseDenial of CENVAT credit - house keeping service - rent a cab service - outdoor catering service - design service - advertising service - gardening services - Held that: - I find that under the provisions of Section 11 of the Factories Act a manufacturer is required to maintain the factory neat and clean. As such, 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. As regards rent a cab service, I find that the cenvat credit in respect of the same is admissible in view of the judgement 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 vs. 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 Input Service. Appeal allowed - decided in favor of appellant.
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