2017 (4) TMI 487

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.... the Respondent Order The issue involved in the present case is whether the Cenvat Credit in respect of input service viz. (i) house keeping and gardening (ii) Nerses & Ayaa Services engaged in creche used by the appellant company is admissible or otherwise. The lower authorities have denied the credit on the ground that these services are not used in or in relation of the manufacture activi....

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....roduct. He further submits that on identical services there are various judgments delivered by this Tribunal and High Courts where under all these services were held to be admissible input service and credit was allowed. He placed reliance on the following judgments: (a) CCE & ST., LTU, Chennai Vs Rane Trw Steering Systems Ltd.- 2015 (39) S.T.R. 24 13 (Mad) (b) CCE, Delhi-III Vs Pricol Ltd- ....

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....e-III Vs Stanzen Toyotetsu India (P) Ltd- 2011 (23) S.T.R. 444 (Kar) (m) ABB Ltd. Vs CCE & S.T., Bangalore- 2009 (15) S.T.R. 23 (Tri.-LB) (n) CCE, Ahmedabad-I Vs Ferromatik Milacron India Ltd.- 2011 (21) S.T.R. (Guj) (o) Semco Electric Pvt. Ltd. Vs CCE, Pune-l- 2012 (276) E.L.T. 94 (Tri. -Mum) 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of ....