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    <title>2015 (11) TMI 714 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was held admissible on service tax paid for factory cleaning services used to satisfy the assessee&#039;s statutory obligation to keep the factory clean under the Factories Act. The denial was found unsustainable because the order did not make a proper factual determination of the area attributed to technical and administrative staff and was therefore vague. As the cleaning services were used for compliance with a legal duty, the stated ground for rejecting credit could not stand. The assessee was held entitled to the credit claimed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267905</link>
      <description>Cenvat credit was held admissible on service tax paid for factory cleaning services used to satisfy the assessee&#039;s statutory obligation to keep the factory clean under the Factories Act. The denial was found unsustainable because the order did not make a proper factual determination of the area attributed to technical and administrative staff and was therefore vague. As the cleaning services were used for compliance with a legal duty, the stated ground for rejecting credit could not stand. The assessee was held entitled to the credit claimed.</description>
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      <pubDate>Wed, 12 Mar 2014 00:00:00 +0530</pubDate>
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