2017 (4) TMI 487

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..... volved in the present case is whether the Cenvat Credit in respect of input service viz. (i) house keeping and gardening (ii) Nerses & Ayaa Services engaged in creche used by the appellant company is admissible or otherwise. The lower authorities have denied the credit on the ground that these services are not used in or in relation of the manufacture activity therefore it does not fall under the .....

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..... al services there are various judgments delivered by this Tribunal and High Courts where under all these services were held to be admissible input service and credit was allowed. He placed reliance on the following judgments: (a) CCE & ST., LTU, Chennai Vs Rane Trw Steering Systems Ltd.- 2015 (39) S.T.R. 24 13 (Mad) (b) CCE, Delhi-III Vs Pricol Ltd- 2016 (41) S.T.R. 649 (Tri. - Del) (c) CCE, De .....

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..... ar) (m) ABB Ltd. Vs CCE & S.T., Bangalore- 2009 (15) S.T.R. 23 (Tri.-LB) (n) CCE, Ahmedabad-I Vs Ferromatik Milacron India Ltd.- 2011 (21) S.T.R. (Guj) (o) Semco Electric Pvt. Ltd. Vs CCE, Pune-l- 2012 (276) E.L.T. 94 (Tri. -Mum) 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have car .....

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