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    <title>2016 (10) TMI 1288 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal, finding that the services in question were essential input services related to house-keeping activities and maintenance, and the disallowance by the Commissioner (Appeals) lacked reasoning. Cleaning services for the canteen and maintenance of the drum plant were considered essential under the Factories Act, 1948.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal, finding that the services in question were essential input services related to house-keeping activities and maintenance, and the disallowance by the Commissioner (Appeals) lacked reasoning. Cleaning services for the canteen and maintenance of the drum plant were considered essential under the Factories Act, 1948.</description>
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