TMI Blog2016 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit. Therefore, respectfully following the ratio laid down in the case, I allow cenvat credit on housekeeping services on the ground that such services form an integral part in the manufacture of final products - Penalty set aside - appeal allowed. - Appeal No. E/40148/2015 - FINAL ORDER No.41467/2015 - Dated:- 6-9-2016 - Shri P.K. Choudhary, Judicial Member Ms. V. Ubhaya Bharathi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such maintenance, is added to the cost of the final product and therefore becomes an eligible input service and therefore cenvat credit cannot be denied on such services. She relied upon the following decisions:- a) I.S.M.T Ltd. Vs CCE CUS, Aurangabad 2010 (20) STR 68 (Tri-Mum) b) CCE Bangalore-II Vs Millipore India Private Ltd. 2012 (26) STR 514 (Kar) c) C.Ex ST, LTU Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus to the manufacture of final products and therefore cenvat credit on the same cannot be permitted and further added that there are decisions holding that cenvat credit on services having no nexus with manufacture of final product cannot be allowed. He placed reliance on the following case laws:- a) Vikram Ispat Vs CCE, Raigad 2009 (16) STR 195 (Tri-Mum) b) CCE Nagpur (v) UltraTech Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Rane TRW Steering Systems have held that such services are eligible for cenvat credit. Therefore, respectfully following the ratio laid down by the Hon ble High Court of Madras as well as decision as cited above, I allow cenvat credit on housekeeping services on the ground that such services form an integral part in the manufacture of final products. Penalty is also set aside. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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