2017 (1) TMI 366

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..... clean. As such, services availed by the appellant for keeping the factory neat and clean is a service essential for manufacturing operations and, hence, the same would be covered by the definition of input service. As regards rent a cab service, I find that the cenvat credit in respect of the same is admissible in view of the judgement of Hon’ble Karnataka High Court in the case of Stanzen Toyo .....

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..... urers of structural steel items chargeable to central excise duty. The point of dispute in this case is as to whether they were eligible for cenvat credit of service tax paid on house keeping service, rent a cab service, outdoor catering service, manpower recruitment, design service, advertising service and gardening services. The department was of the view that they are not eligible to avail cenv .....

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..... ement in terms of provisions of Section 11 of the Factories Act, that outdoor catering services have been availed for providing canteen facility to the workers as per the provision of the factories Act, that cleaning service and outdoor catering service are required to be availed for compliance with the provision of factories Act without which manufacturing operation would not be permitted and hen .....

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..... hat the cenvat credit, in question, has been denied. He accordingly prays for setting aside the order and allowing the appeal. 4. Sh. Dharam Singh, the ld. Departmental Representative leaves the matter to bench for decision in the light of the precedent decisions. 5. I have considered the submissions from both the sides and perused the record. The main amount of cenvat credit denied is in re .....

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..... me Hon ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement (supra) has held that the cenvat credit would be admissible. The design and advertising service are also covered by the definition of Input Service. 6. As all the services, disputed in the present appeal is covered by one or other precedent orders, I set aside the impugned order and allow the appeal with consequent .....

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