2016 (11) TMI 828

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AR), For the Respondent Order The short question involved in this appeal relates to the denial of Cenvat credit on "Housekeeping services" which are used for the maintenance of the factory premises. A show cause notice was issued to the appellants on 20.01.2012 seeking recovery of the credit for the period from January 2011 to November 2011. 2. The Learned Counsel Ms. V. Ubhaya Bharathi a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Foundries Ltd. Vs CCE Chennai-I 2016 (42) STR 494 (Tri-Chennai) She also submitted a copy of Final Order No. 40723-40725/2016 dated 5/5/2016 in the case of M/s Indian Additives wherein the importance of housekeeping services have been dealt in detail and credit on the same has also been allowed. 3. On the other hand, the Ld. A.R reiterates the submissions of the learned Commissioner (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t submits that though demand for the period post April 2011 had been paid by the appellants, the very fact that they had stated in their Appeal Memorandum that the period of dispute is from Jan to Nov 2011 shows that it had been paid under protest and at that point in time, the appellant did not have any favourable decision of a Higher Court in support of their contention. However, at present the ....