TMI Blog2018 (2) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the matter to consider the issue whether the appellant would fall within the purview of Shops and Establishments Act as contended by them - the matter requires to be remanded to the original authority who shall verify whether the appellants are within the purview of the said Act and dispose the issue - appeal allowed by way of remand. - E/40688 & 40871/2017 - 42465-42466/2017 - Dated:- 27-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 2014 to March 2015 on housekeeping / cleaning services. The department was of the view that the said services do not qualify for credit as input services as these are not used directly or indirectly in or in relation to the manufacture and clearance of final products. Show cause notice dated 15.10.2015 was issued proposing to recover the wrongly availed credit along with interest and to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 of Tamil Nadu Shops Establishments Act, 1947 and submitted that as per this Act, the premises of every establishment has to be kept clean and free from effluvia arising from any drain or privy or other nuisance and shall be cleaned at such times and by such methods as may be prescribed. That these methods include lime washing, colour washing, painting, varnishing, disinfecting and deodorizin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the manufacture of finished products. Since the services are availed in branch office the same are not eligible for credit as they do not qualify as input services. The branch offices being outside the place of removal / factory, the impugned services are not eligible for credit. It was also added by him that the issue whether the appellant come within the purview of Shops and Establishments Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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