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2018 (9) TMI 898 - AT - Central ExciseCENVAT credit - input services - Manpower Supply Services which were used for housekeeping, canteen and also for cleaning of toilets - Held that:- These services are integrally connected to the manufacturing activity and very much essential to keep the factory premises, office of factory, etc., in a clean and hygienic manner - denial of credit on such services is unjustified and requires to be set aside - appeal allowed - decided in favor of appellant.
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