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2017 (10) TMI 1368

CENVAT credit - Input service - housekeeping service - denial on account of nexus - Held that:- Services in question are vital for keeping the factory, including the shop-floor, machines etc. clean and provides the requisite environment for carrying .....

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vering the period from April 2013 to January 2014. The show cause notice sought to deny the input service credit availed by the appellant on service tax paid on housekeeping service provided by the service providers viz. M/s. Day N Day, M/s.Updater S .....

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te interest and penalty under Rule 15(1) with respect to the service tax paid on housekeeping services provided by Day N Day, Updater Service and Geekay HR. The appellants submitted a reply dated 4.7.2014 to the show cause notice. After adjudication .....

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g activity. In terms of Section 11 of the Factories Act, 1948, of keeping the factory premises neat, clean and hygienic, the manufacture of final products cannot be undertaken without using the housekeeping services. Hence housekeeping services are i .....

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in the case of Commissioner of Central Excise, Delhi - III Vs. Pricol Ltd. reported in 2016 (41) STR 649 (Tri. Del.) as also in the case of Easun MR Tap Changers P. Ltd. Vs. Commissioner of Central Excise, LTU, Chennai reported in 2017 (47) STR 185 ( .....

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