2018 (2) TMI 69

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....AR) for the Respondent ORDER The above appeals are filed against the orders passed by the Commissioner (Appeals) who has upheld the disallowance of CENVAT credit availed on input services namely house-keeping / cleaning services. 2. Brief facts are that the appellants are engaged in the manufacture of colour television, air conditioner, refrigerators, washing machines etc. and are registe....

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.... In appeal, Commissioner (Appeals) upheld the same. Hence the appellants have filed these appeals. 2. On behalf of the appellants, ld. counsel Sweta Giridhar submitted that the impugned services were availed by them in their branch office situated all over India. The Head Office which is located at Delhi distributed the credit to the appellant's factory at Chennai and thus the appellants have a....

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....as paid and the Head office at Delhi has distributed the credit to the appellant. She contended that this is directly connected with the manufacturing activity since these branch offices are situated to their depot where the finished products are stored prior to clearance. The branch offices are used for clearance and marketing of the finished products. That the appellants have rightly availed the....

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....Order Nos.42303 & 42304/2016 dated 18.11.2016, the Tribunal had analysed the very same and had remanded the matter to consider the issue whether the appellant would fall within the purview of Shops and Establishments Act as contended by them. In line with the above decision, I am of the view that the matter requires to be remanded to the original authority who shall verify whether the appellants a....