TMI Blog2014 (5) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... such service is included in the definition of “input services” given in Cenvat Credit Rules. The word ‘maintenance’ is not specially mentioned in the definition of “input services” but prima facie maintenance of a factory is required for carrying on manufacturing operation without interruption. Therefore, prima facie, there is nexus between the housekeeping service and the final products. Thus th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing such credit taken and utilized. However, on 3-2-2009, Revenue issued a Show Cause Notice alleging that these services have no nexus with the final product manufactured and therefore the credit taken was not in accordance with law. The Show Cause Notice invoked extended period of five years for demanding excess credit availed. The Show Cause Notice was adjudicated confirming demand for Rs. 7,74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and oiling/lubricating of the D.G. sets, machinery, tools etc. installed in the appellant s factory. He points out that such service is clearly in relation to the manufacture of final product and there is no reason to deny the credit. Further, he states that he has a very strong case on limitation because the Appellants have taken credit and filed returns. 3. The ld. SDR, on the other hand, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services but prima facie maintenance of a factory is required for carrying on manufacturing operation without interruption. Therefore, prima facie, there is nexus between the housekeeping service and the final products. Thus the Appellants have made a prima facie case in their favour. So, I consider it proper to grant waiver of pre-deposit of dues arising from the impugned order. Such waiver i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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