https://www.taxtmi.com/caselaws?id=332102 CENVAT credit was allowable on cleaning and housekeeping services used for the factory premises and canteen because maintaining a clean and safe factory environment was treated as an essential statutory requirement integral to manufacturing, bringing the services within the scope of input service. The extended period of limitation was not sustainable because the credit availed was disclosed in regular ER-1 returns, so suppression of facts was not established. On that basis, the demand and penalty failed both on merits and on limitation, and the denial of credit was unjustified. en-us Fri, 02 Sep 2016 00:00:00 +0530 Tue, 20 Mar 2018 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332102 CENVAT credit was allowable on cleaning and housekeeping services used for the factory premises and canteen because maintaining a clean and safe factory environment was treated as an essential statutory requirement integral to manufacturing, bringing the services within the scope of input service. The extended period of limitation was not sustainable because the credit availed was disclosed in regular ER-1 returns, so suppression of facts was not established. On that basis, the demand and penalty failed both on merits and on limitation, and the denial of credit was unjustified. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332102