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2015 (11) TMI 714
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.... Shri R.K. Mishra, DR, for the Respondent. ORDER Ld. Counsel says that to keep the factory clean is a legal obligation under Section 11 of the Factories Act, 1948. To maintain that, the cleaning services utilized having suffered Service Tax under Finance Act, 1994, that tax was claimed as Cenvat credit. But that was not allowed by the ld. Commissioner (Appeals) on the ground that factory ha....