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2016 (4) TMI 1147 - CESTAT CHENNAI

2016 (4) TMI 1147 - CESTAT CHENNAI - TMI - Denial of Cenvat credit of the service tax paid on the services used for cleaning and maintaining the factory - Held that:- Section 11 of the Factories Act, 1948 having casted the responsibility on the appellant to keep its factory clean as a statutory obligation, 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 .....

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