2015 (12) TMI 1486

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..... Gupta, Adv ORDER Per S K Mohanty The Revenue is in appeal against the impugned order dated 24.02.2014 passed by the Ld. Commissioner of Central Excise (Appeals); Gurgaon, wherein cenvat credit taken by the respondent on the services namely, House-keeping and Rent-a-Cab have been allowed, holding that the said services are to be considered as input service for the business activities undertaken .....

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..... duct from the factory. The Ld. Advocate relied on the following decisions to justify the stand of respondent that the disputed services qualify for availment of cenvat credit. (i) NTF (India) Private Ltd. vs Commissioner, 2013 (30) STR 575 (Tri.-Del) (ii) Delphi Automotive System P Ltd. vs Commissioner, 2014 (36) STR 1089 (Tri. Del) (iii) Balkrishna Industries Ltd. vs Commissioner, 2010 (254) E .....

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..... indirectly will suffer. Thus, the disputed services should qualify as 'input service' for the purpose of getting the cenvat benefit. The case laws cited by the Respondent squarely apply to the facts of the present case for taking of cenvat credit on the disputed services. 6. The judgment of Hon'ble Bombay High Court in the case of Manikgarh Cement (supra), cited by the Ld. DR for the .....

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