2013 (10) TMI 715

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....perintendent (AR) ORDER 1. There are three stay petitions in three appeals being taken up together because all the appeals arise from the same impugned order. The duty demands as confirmed in the adjudication orders along with interest and equal penalty u/r 15 (1) of Cenvat Credit Rules, 2004 are tabulated below :- S. No.   Appeal No.   SCN No./ OIO No. & date &nb....

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....d the demand for the period 4/2011 to 6/2011 in respect of subject services along with interest and penalty to that extent. While passing the order, he took note of the amendment in the definition of 'input services' from 1-4-2011 by which the expression 'in relation to business' was omitted from the definition. The applicant has already reversed an amount of Rs.61346/- for the period 01-04-11 to ....

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....learned advocate submits that cleaning factory premises, is a statutory requirement as per provisions of section 11 of Factories Act 1948 and therefore this activity has a clear nexus with manufacturing process and the order of lower authorities is wrong because the main part of the definition covers 'input services used by manufacturer whether directly or indirectly in relation to manufacture of ....