2014 (5) TMI 725

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....he Appellant. Shri R.K. Verma, AR, for the Respondent. ORDER  The Appellant are manufacturers of structural steel items chargeable to central excise duty. The point of dispute in this case is as to whether they were eligible for Cenvat credit of Service Tax paid on housekeeping service, rent-a-cab service, outdoor catering service, manpower recruitment, design service, advertising service ....

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....leaded that the main disputed amount is in respect of housekeeping services which were availed for keeping the factory neat and clean, which is a mandatory requirement in terms of provisions of Section 11 of the Factories Act, that outdoor catering services have been availed for providing canteen facility to the workers as per the provision of the Factories Act, that cleaning service and outdoor c....

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....ndia (P) Ltd., reported in 2011 (23) S.T.R. 444 (Kar.), that the services of design and advertising agency services have been used in or in relation to the manufacture of the final product; that bulk of the cenvat credit, in question, has been wrongly denied and the appellant thus, have a strong prima facie case and, hence, the requirement of pre-deposit of cenvat credit demand, interest and penal....

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....h has been availed for keeping the factory neat and clean. We find that under the provisions of Section 11 of the Factories Act a manufacturer is required to maintain the factory neat and clean. We are of the view that services availed by the appellant for keeping the factory neat and clean is a service essential for manufacturing operations and, hence, the same would be covered by the definition ....