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2015 (11) TMI 1103 - CESTAT CHENNAI

2015 (11) TMI 1103 - CESTAT CHENNAI - 2015 (40) S.T.R. 741 (Tri. - Chennai) - Benefit of Cenvat credit - man-power supply service - Pest Control Service - Held that:- Canteen being an integral part of the factory and maintenance of such canteen being an obligation under the Factories Act, man-power supply to the canteen is not out of the scope of utlisation of the man-power in the integrated activity of the factory.

Pest control being an essentiality to preserve the record for carryin .....

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