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2017 (1) TMI 366 - CESTAT NEW DELHI

2017 (1) TMI 366 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - house keeping service - rent a cab service - outdoor catering service - design service - advertising service - gardening services - Held that: - I find that under the provisions of Section 11 of the Factories Act a manufacturer is required to maintain the factory neat and 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 .....

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case of CCE, Nagpur vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT] has held that the cenvat credit would be admissible. - The design and advertising service are also covered by the definition of Input Service. - Appeal allowed - decided in favor of appellant. - E/2905, 2906/2011-EX(SM) - A/56063-56064/2016-SM[BR] - Dated:- 24-11-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Udit Jain, Advocate for the Applicants Shri Dharam Singh, DR for the Respondent Per Archana Wadhw .....

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ommissioner vide order in original dated 23.1.2011 and Supdt. Central Excise vide order-in-original dated 23.3.2011 denied the cenvat credit and confirmed cenvat credit demands of ₹ 2,08,344 and ₹ 94,956/- respectively alongwith interest and imposed penalties of equal amount. On appeals to the Commissioner (Appeals), these orders of the original adjudicating authorities were upheld. Against these orders of CCE (Appeals) these appeals have been filed. 2. Heard both the sides. 3. Shri .....

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led for compliance with the provision of factories Act without which manufacturing operation would not be permitted and hence these services are covered by the main definition of input service; that cenvat credit in respect of outdoor catering service is also admissible in view of the judgement of Hon ble Bombay High Court in the case of Commissioner of C. Ex. Nagpur vs. Ultratech Cement Ltd. reported in 2010 (260) ELT 369 (Bom.); that as regards rent a cab service, the same has been availed for .....

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