TMI Blog2016 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Tribunal in the case of Hindustan Zinc Ltd vs CCE, Jaipur [2012 (12) TMI 228 - CESTAT NEW DELHI] and also the cleaning services are incurred in cleaning the Telephone exchanges for providing the telephone service, hence eligible to credit. Utilisation of credit - Rule 6(3)(c) of CCR,2004 - Held that: - I find that the the Ld. Commissioner (Appeals) has rightly held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, in brief, are that the Respondents are during the relevant period providing taxable service viz. Telephone Service and also providing exempted services. They had availed Cenvat Credit on Input Services viz. Rent a Cab and Cleaning Services during the said period and utilized the entire credit for discharging the service Tax liability. Alleging that the said services do not satisfy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning Service do not fall under the category of Input Service as defined under Rule 2(l) of the Cenvat Credit Rules 2004. Further, he submits that the Ld. Commissioner (Appeals) erred in observing that these services satisfy the definition of Input Service and also erroneously dropped the penalty against the respondent. 5. The Ld CA for the appellant submits that Rent-a-Cab and Cleaning Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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