TMI Blog2013 (6) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... lly covered by the definition of input service during the period in dispute. - Decided in favor of assessee. As regards the housekeeping service, the same undisputedly has been used for keeping the factory premises neat and clean which is a statutory requirement of Section 11 of the Factories Act, 1948. In view of this, the service have to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with provision of the Factories Act, manufacturing operations are not possible. - Credit allowed. - Decided in favor of assessee. - E/3029/2011 - Final Order No. A/643/2012-EX (BR)(PB) - Dated:- 23-5-2012 - ORDER Per: Rakesh Kumar, Member: The point of dispute in this case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules, 2004 during the period of dispute i.e. 2006-2009, includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises; that in view of this, the appellant are eligible for Cenvat Credit of construction services used by them; that so far as cleaning and housekeeping service is concerned, the same has been availed for keeping the factory neat and clean, which is mandatory requirement under section 11 of the Factories Act, 1948 and hence this service has to be treated as service used in or in relation to the manufacture of final product. He therefore, pleaded that the impugned order denying the Cenvat Credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing up, modernization, renovation or repairs of a factory, premises. Thus the construction service used for construction of office rooms of the appellant s factory was specifically covered by the definition of input service during the period in dispute. 7. As regards the housekeeping service, the same undisputedly has been used for keeping the factory premises neat and clean which is a statutory requirement of Section 11 of the Factories Act, 1948. In view of this, the service have to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with provision of the Factories Act, manufacturing operations are not possible. In view of this, we hold that housekeeping service is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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