CESTAT allows Cenvat credit for maintenance & housekeeping services in factories

The Appellate Tribunal CESTAT, Chennai upheld the extending of Cenvat credit for service tax paid on maintenance of water coolers and House Keeping services in a factory, citing the essential nature of these services under the Factories Act. The decision was supported by the case of Balkrishna Industries Ltd. v. CCE Aurangabad. The appeal by the Revenue was dismissed.

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The Appellate Tribunal CESTAT, Chennai upheld the extending of Cenvat credit for service tax paid on maintenance of water coolers and House Keeping services in a factory, citing the essential nature of these services under the Factories Act. The decision was supported by the case of Balkrishna Industries Ltd. v. CCE Aurangabad. The appeal by the Revenue was dismissed.

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