2016 (4) TMI 1147

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..... gation, there cannot be denial of the Cenvat credit of the service tax paid on the services used for cleaning and maintaining the factory. Tribunal has already taken a view in this manner in the case of Delphi Automotive Systems Pvt. Ltd., Vs Commissioner of Central Excise, Noida (2015 (11) TMI 714 - CESTAT NEW DELHI ). - Decided in favour of assessee - E/40758,40759/2015 - FINAL ORDER NO. 40710- .....

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..... dit of the service tax paid on the services used for cleaning and maintaining the factory. Tribunal has already taken a view in this manner in the case of Delphi Automotive Systems Pvt. Ltd., Vs Commissioner of Central Excise, Noida reported in 2015 (315) E.L.T.255 (Tri.Del.). Accordingly, both the appeals are allowed. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central E .....

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