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Commissioner of Central Excise, Delhi-III Versus M/s Pricol Ltd.

2015 (12) TMI 1486 - CESTAT NEW DELHI

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, whic .....

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ible. As regards, the rent-a-cab service for transportation of employees, it is not a welfare measure, but a basic necessity, for the reason that unless the workers reach the factory premises in time, the manufacturing activities either directly or i .....

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-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 .....

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the Respondent. 2. Sh. MS Negi, the Ld. DR appearing for the appellant submits that the impugned order is not legal and proper in view of the Judgment of Hon'ble Bombay High Court in the case of CCE Nagpur vs Manikgarh Cement reported in 2010 (20 .....

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ible 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 ut .....

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s 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) ELT 301 (Tri. Mum) (iv) Commissioner vs Stanzen Toyotetsu In .....

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utory requirement of Section 11 of the Factories Act, 1948. Thus, said services has the nexus with the manufacture of final product, because without compliance with the provisions of the Factories Act, manufacturing activities are not possible. As re .....

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