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2015 (12) TMI 1486 - CESTAT NEW DELHI

2015 (12) TMI 1486 - CESTAT NEW DELHI - 2016 (41) S.T.R. 649 (Tri. - Del.) - Denial of CENVAT Credit - House-keeping and Rent-a-Cab service - Held that:- With regard to the service tax paid on housekeeping service, it is no doubt, a fact that the said service has been used for keeping the factory premises neat and clean, which is a statutory requirement of Section 11 of the Factories Act, 1948. Thus, said services has the nexus with the manufacture of final product, because without compliance wi .....

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No. E/52209/2014-Ex(SM) - Final Order No. A/53091/2015-SM(BR) - Dated:- 29-6-2015 - S. K. Mohanty, Member (J) For the Appellant : Mr M S Negi, DR For the Respondent : Ms Rajni 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 .....

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ervices and business of assessee is established, cenvat credit is not permissible on the taxable services. 3. On the other hand, the Ld. Advocate Ms. Rajni Gupta, appearing for the respondent submits that the disputed services are confirming to the definition of input service for the purpose of taking cenvat credit and for utilization towards clearance of the final product from the factory. The Ld. Advocate relied on the following decisions to justify the stand of respondent that the disputed se .....

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