2014 (5) TMI 141

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..... Cadila Healthcare - [2013 (1) TMI 304 - GUJARAT HIGH COURT]. The maintenance and cleaning services of the office premises as also the residential colony has been held to be Cenvatable input services in the case of CCE Hyderabad Vs. ITC Ltd. 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT and stands followed by the Tribunal in the number of decisions - Decided in favour of assessee. - Appeal No. .....

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..... vice, maintenance and cleaning service and maintenance and cleaning service. Both the sides are in appeal against the respective parts of the impugned order. 3. For allowing the benefit of Cenvat credit in respect of the various services, Commissioner (Appeals) has relied upon the Tribunal s decision in the cases of Idea Cellullar Ltd. Vs. CCE, Meerut-2011 (22) STR 450 Tri.-Delhi), 2010 (18) S .....

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