https://www.taxtmi.com/caselaws?id=334413 Housekeeping services used to maintain cleanliness in factory premises were treated as input services eligible for Cenvat credit because compliance with the cleanliness requirement under the Factories Act was viewed as integral to manufacturing operations. On that basis, the denial of credit, together with interest and penalty, was found unsustainable on the housekeeping issue and set aside in favour of the assessee. The remaining appeals were not pressed and therefore did not survive for merits-based adjudication. en-us Thu, 05 May 2016 00:00:00 +0530 Fri, 26 Jul 2019 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334413 Housekeeping services used to maintain cleanliness in factory premises were treated as input services eligible for Cenvat credit because compliance with the cleanliness requirement under the Factories Act was viewed as integral to manufacturing operations. On that basis, the denial of credit, together with interest and penalty, was found unsustainable on the housekeeping issue and set aside in favour of the assessee. The remaining appeals were not pressed and therefore did not survive for merits-based adjudication. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334413