https://www.taxtmi.com/caselaws?id=247498 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the eligibility of availing Cenvat Credit on cleaning services as an input service for manufacturing activities. The decision emphasized the essential nature of cleaning services for maintaining a hygienic environment in the factory premises where manufacturing activities take place, establishing a direct nexus between cleaning services and manufacturing operations. Precedents and the interpretation of relevant legal provisions supported the decision, resulting in relief being granted to the appellant. en-us Mon, 27 Aug 2012 00:00:00 +0530 Tue, 13 May 2014 14:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247498 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the eligibility of availing Cenvat Credit on cleaning services as an input service for manufacturing activities. The decision emphasized the essential nature of cleaning services for maintaining a hygienic environment in the factory premises where manufacturing activities take place, establishing a direct nexus between cleaning services and manufacturing operations. Precedents and the interpretation of relevant legal provisions supported the decision, resulting in relief being granted to the appellant. Case-Laws Service Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247498