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2018 (8) TMI 1496 - AT - Central ExciseCENVAT Credit - input services - cleaning/housekeeping services - Held that:- The appellant has availed the impugned services for the purpose of cleaning the equipment/machinery used in the manufacturing activity. Further, housekeeping services were availed to keep the factory premises as well as the office attached to the factory in a clean and hygienic manner. These services are indispensable for the manufacturing activity and are integrally connected also - the denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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