2015 (11) TMI 714

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..... staff. In absence of working of the area occupied, the vague order shall not sustain. In view of the obligation of the appellant under Factories Act, 1948 to keep the factory clean, appellant is entitled to the Cenvat credit of service tax paid on factory cleaning service - Decided in favour of assessee. - E/59728/2013(SM) - Final Order No. A/50992/2014-SM(BR) - Dated:- 12-3-2014 - Shri D.N. P .....

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..... er (Appeals) when noticed that factory included the space used by technical and administrative staff, he has not made any effort to find out the area occupied by technical and administrative staff. In absence of working of the area occupied, the vague order shall not sustain. In view of the obligation of the appellant under Factories Act, 1948 to keep the factory clean, appellant is entitled to th .....

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