TMI Blog2019 (12) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service in or in relation to the manufacture of final products or output service is not disputed, the credit cannot be denied - Moreover, the term in or in relation is very wide and covers the entire gamut of activities undertaken by the appellants. Credit cannot be denied - appeal allowed - decided in favor of appellant. - Excise Appeal No. 42206 of 2015, 42191 of 2017, 42192 of 2017, 42193 of 2017 - Final Order No. 41413-41416/2019 - Dated:- 22-11-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri P. Anjani Kumar, Member (Technical) Shri V. Ravindran, Advocate For the Appellant Shri P.Arul C. Durai Raj, Superintendent (AR) For the Respondent ORDER Per P. Anjani Kumar The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anteen, welding of canteen tables, servicing of steam boilers. Thus, a total cenvat credit of ₹ 73,36,428 + 50,03,454/- is sought to be recovered by these impugned orders. 3. Ld. Counsel for the appellants submitted a table showing inputs wise usage and applicable judgments in respect of such services as follows : Appeal No.E/42206/2015: Sl.No. Impugned Service Usage Covered by 1 Business Auxiliary Services Services of consultants located outside India were engaged to enable sale of company s products in Europe and Korea and to provide services to such customers abroad, in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brakes India Ltd. -- 2010 (19) S.T.R.524 (Tri.-Bang.) Xomox Sanmar Ltd. - 2010 TIOL 1058-CESTAT-MAD 5 Warehouse services Storing of raw materials as well as finished goods either before clearance or after clearance In the Rspondent s own case , Sundaram Clayton Ltd. - 2016 (42) S.T.R.741 (Tri-Chennai) Appeal Nos.E/42191-42193/2017 Sl.No. Impugned Service Usage Covered by 1 Housekeeping Services are used for maintaining day to day cleanliness and hygiene within the premises of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties is a statutory requirement as per Section 46 of the Factories Act, 1948 Hindustan Coca Cola Beverages Pvt. Ltd. 2017 (49) STR 88 (Tri.-Hyd.) 3. Pest control maintaining day to day cleanliness and hygine within the premises of the appellant. These services are used for HPCL 2017 (470 STR 136 (Tri.-Hyd) Hinduja Foundries Ltd. 2017 (52) STR 190 (Tri.-Chennai 4. Bio-Medical waste Maintaining and providing first-aid facilities is a statutory requirement as per Section 45 of the Factories Act, 1948. Mark Exhaust Systems Ltd. 2015 (39) STR 351 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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