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Addison & Co. Ltd. Versus Commissioner of Central Excise Chennai-II

Denial of CENVAT credit - Housekeeping services - Held that: - the jurisdictional High Court in the case of Commissioner of Central Excise and Service Tax Versus M/s. Rane TRW Steering Systems Ltd. [2015 (4)704 - MADRAS HIGH COURT] have held that such services are eligible for cenvat 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 - .....

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g recovery of the credit for the period from January 2011 to November 2011. 2. The Learned Counsel Ms. V. Ubhaya Bharathi appearing for the Appellant submits that house-keeping services are employed by the appellants in pursuant to a statutory obligation cast upon them by the Factories Act, 1948, and other Environmental laws. It is pertinent on the part of every manufacturer to maintain their factory clean and tidy and any cost incurred by a manufacturer towards such maintenance, is added to the .....

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ted a copy of Final Order No. 40723-40725/2016 dated 5/5/2016 in the case of M/s Indian Additives wherein the importance of housekeeping services have been dealt in detail and credit on the same has also been allowed. 3. On the other hand, the Ld. A.R reiterates the submissions of the learned Commissioner (Appeals) and contends that the Appellants have paid the demand for the period from April 2011 to December 2011 and therefore the same would not form part of the period of dispute in the instan .....

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