https://www.taxtmi.com/caselaws?id=329753 Housekeeping services used for factory cleaning and maintenance were treated as input services because the cleaning obligation under the Factories Act formed part of the manufacturing activity, so Cenvat credit was admissible. Credit on supply of drivers under manpower supply service could not be conclusively determined on the available record, so the issue was remanded for fresh factual examination and decision on merits. As the dispute was treated as interpretative, penalty was found unsustainable and was set aside. en-us Tue, 05 Jul 2016 00:00:00 +0530 Fri, 08 Jul 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329753 Housekeeping services used for factory cleaning and maintenance were treated as input services because the cleaning obligation under the Factories Act formed part of the manufacturing activity, so Cenvat credit was admissible. Credit on supply of drivers under manpower supply service could not be conclusively determined on the available record, so the issue was remanded for fresh factual examination and decision on merits. As the dispute was treated as interpretative, penalty was found unsustainable and was set aside. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329753