https://www.taxtmi.com/caselaws?id=270182 Housekeeping service used to maintain factory premises in a clean condition was treated as having a direct nexus with manufacture because it supported compliance with the cleanliness requirements under the Factories Act, so it qualified as input service. Rent-a-cab service for transporting employees to the factory was treated as a business essential for smooth manufacturing operations, not merely a welfare measure, so it also fell within the scope of input service. Cenvat credit on both services was held admissible, and the Revenue's challenge failed. en-us Mon, 29 Jun 2015 00:00:00 +0530 Fri, 13 May 2016 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270182 Housekeeping service used to maintain factory premises in a clean condition was treated as having a direct nexus with manufacture because it supported compliance with the cleanliness requirements under the Factories Act, so it qualified as input service. Rent-a-cab service for transporting employees to the factory was treated as a business essential for smooth manufacturing operations, not merely a welfare measure, so it also fell within the scope of input service. Cenvat credit on both services was held admissible, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270182