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of <h1>Appellate Tribunal allows Cenvat credit for cleaning services under Factories Act</h1> <h3>M/s. RAJSRIYA AUTOMOTIVE INDUSTRIES PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III</h3> M/s. RAJSRIYA AUTOMOTIVE INDUSTRIES PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III - TMI The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that denial of Cenvat credit for service tax paid on cleaning services would defeat the purpose of the Factories Act, 1948. The responsibility of keeping the factory clean is a statutory obligation under Section 11 of the Act. The Tribunal had previously ruled similarly in the case of Delphi Automotive Systems Pvt. Ltd. vs Commissioner of Central Excise, Noida.
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