https://www.taxtmi.com/caselaws?id=247493 House-keeping and cleanliness services used in a factory were treated as prima facie input services because maintaining cleanliness is a statutory duty of the factory owner under the Factories Act, 1948. On that footing, the related expenditure was considered incidental to manufacture and sufficient to support interim Cenvat credit entitlement. The appellant was therefore found entitled to waiver of the pre-deposit condition, and the stay application was allowed. en-us Fri, 16 Mar 2012 00:00:00 +0530 Tue, 13 May 2014 12:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247493 House-keeping and cleanliness services used in a factory were treated as prima facie input services because maintaining cleanliness is a statutory duty of the factory owner under the Factories Act, 1948. On that footing, the related expenditure was considered incidental to manufacture and sufficient to support interim Cenvat credit entitlement. The appellant was therefore found entitled to waiver of the pre-deposit condition, and the stay application was allowed. Case-Laws Service Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247493