2017 (3) TMI 851

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal against the Order-in-Appeal No. 235/BK/GGN/2011 dated 14.07.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2.  Brief facts of the case are that the appellants are the manufacturer of aluminium casting for motor vehicle parts.  During the course of audit of their records, it was noticed that the appellants have availed cenvat credit of service tax a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sp; Ld. Advocate for the appellants, Sh. R.S. Tandon, submits that cleanliness of the factory and keeping it dirt free is statutory obligation under Section 11 of the Factories Act, 1948.  He further submits that the issue is no longer res integra as the very same issue has been decided in the following case-laws: (i) Delphi Automotive System P. Ltd. vs. CCE&ST, Noida [2014 (36) STR 1089 (Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l for maintaining cleanliness in order to ensure healthy surroundings and proper working conditions for the employees, which has an effect on production. Besides, without its compliance, being a statutory requirement, manufacturing operations are not possible. 7.  Following the above judgments of this Tribunal, the cenvat credit on House Keeping Services is admissible to the appellants and t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X