TMI Blog2014 (5) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... that cleaning services are not required in a factory and has nothing to do with the manufacturing activities. The manufacturing activities require not only inputs and capital goods but also on the hygienic atmosphere prevailing in the factory premises. Therefore, it is a pre-requisite for the manufacturing activity and is integrally connected with the manufacturing activity. Hence, it is an eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service including cleaning service . The department was of the view that cleaning service has no nexus with the manufacturing activity and hence, the appellant is not eligible for Cenvat Credit of the service tax paid on the cleaning services and accordingly they denied the credit. 2.2 The appellant filed an appeal before the lower authority, who also held that the appellant has not brought an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (20) S.T.R. 312 (Tribunal) wherein this Tribunal has held that cleaning services has nexus with business activity of manufacture and clearance of excisable goods. The said decision is based on the decision of this Tribunal in the case of J.K. Cement Works, reported in 2009 (14) S.T.R. 538 = 2012 (277) E.L.T. 194 (Tribunal). Accordingly, he pleads that the appeal be allowed. 4. The Ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mosphere prevailing in the factory premises. Therefore, it is a pre-requisite for the manufacturing activity and is integrally connected with the manufacturing activity. Hence, it is an eligible input service as defined under Rule 2(l) of Cenvat Credit Rules, 2004. The decision of this Tribunal in the case of H.E.G. Ltd. cited supra squarely applies to the facts of the present case. 6. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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