2016 (4) TMI 1147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER Learned counsel says that maintenance of the factory and keeping that clean is a statutory obligation of employer under Factories Act, 1948. When such a statutory obligation is carried out using taxable service, denial of Cenvat credit of the service tax paid thereon, shall defeat the very purpose of the statute. Therefore, Cenvat c....