https://www.taxtmi.com/caselaws?id=354648 CENVAT credit on housekeeping and cleaning services was examined in the context of services used at branch offices and credit distributed from head office. The Tribunal noted that an earlier order in the assessee's own case had already remanded the matter to verify whether the assessee fell within the Tamil Nadu Shops and Establishments Act, 1947, but the lower authorities had not examined that question. As the eligibility of the input services depended on that verification, the dispute was sent back to the original authority for fresh examination after hearing both sides, and the disallowance was not finally sustained on merits. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 01 Feb 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354648 CENVAT credit on housekeeping and cleaning services was examined in the context of services used at branch offices and credit distributed from head office. The Tribunal noted that an earlier order in the assessee's own case had already remanded the matter to verify whether the assessee fell within the Tamil Nadu Shops and Establishments Act, 1947, but the lower authorities had not examined that question. As the eligibility of the input services depended on that verification, the dispute was sent back to the original authority for fresh examination after hearing both sides, and the disallowance was not finally sustained on merits. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354648