2018 (2) TMI 894

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....nd, Advocate, For the Appellant Shri Naveen K, Joint Commissioner (AR)  For the Respondent Per : ASHOK JINDAL        Both sides are in appeal against the impugned order. The facts of the case are that the assessee is manufacturer of Construction Equipments, Excavator etc. The appellant availed certain services namely Repair and Renovation of their P....

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....eal. 2.Heard the parties. All services are discussed separately as under: (a)Repair and Renovation of Paint Shop: Cenvat credit has been taken by the assessee for renovation/repair of Paint Shop. The cenvat credit sought to be denied to the assessee on the premise that these are construction service. I have gone through the impugned order. In impugned order itself it is mentioned that the....

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....activity. Therefore, assessee is entitled to avail cenvat credit on these services as per Rule 2(l) of Cenvat Credit Rules, 2004. (c) Safety issues services: I find that without safety issue, the employees of the firm cannot work in their factory and without workers factory cannot run. Therefore, issues involved in question for safety of the employees/workers is essential part of their manuf....

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....e, I hold that Housekeeping and Cleaning is an 'Input Service' as per Rule 2(l) of the Cenvat Credit Rules, 2004. (e) Erection Commissioning and Installation Service: I have gone through the impugned order. The said service has been availed by the assessee for painting of excavators which is the final product manufactured by the assessee. Without painting, these excavators cannot be sold by ....