https://www.taxtmi.com/caselaws?id=238260 Housekeeping and cleaning services used to remove waste, sludge and spills generated in the manufacturing process were treated as prima facie input services under Rule 2(l) of the Cenvat Credit Rules, 2004, because they had a direct nexus with factory operations and supported the cleanliness requirement under Section 11 of the Factories Act, 1948. Prior decisions were followed, and the 01-04-2011 amendment to the definition of input services was held not to change that position at the interim stage. Accordingly, pre-deposit was waived and recovery of the disputed service tax demand was stayed pending appeal. en-us Wed, 14 Aug 2013 00:00:00 +0530 Sat, 19 Oct 2013 05:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238260 Housekeeping and cleaning services used to remove waste, sludge and spills generated in the manufacturing process were treated as prima facie input services under Rule 2(l) of the Cenvat Credit Rules, 2004, because they had a direct nexus with factory operations and supported the cleanliness requirement under Section 11 of the Factories Act, 1948. Prior decisions were followed, and the 01-04-2011 amendment to the definition of input services was held not to change that position at the interim stage. Accordingly, pre-deposit was waived and recovery of the disputed service tax demand was stayed pending appeal. Case-Laws Central Excise Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238260