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2017 (3) TMI 851 - AT - Central ExciseCENVAT credit - House Keeping Services - denial on the ground that the same is neither an input service nor is used directly or indirectly in relation to the manufacture of final product - Held that: - these services are essential for maintaining cleanliness in order to ensure healthy surroundings and proper working conditions for the employees, which has an effect on production. Besides, without its compliance, being a statutory requirement, manufacturing operations are not possible - the cenvat credit on House Keeping Services is admissible - appeal allowed - decided in favor of appellant.
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