2018 (8) TMI 1496

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.... Shri R. Subramaniyan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are manufacturers of Condenser and Vacuum System and are availing the facility of service tax paid on input services. It was noticed by the Department that for the period February, 2011 to October, 2015, they had filed Cenvat Credit on cleaning/housekeeping services which, according to the department....

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....ted to the manufacturing activity. He relied upon the decision of Tribunal in the case of Sai life Sciences Ltd. Vs. CCE, Cus. & S.T., Hyderabad-IV, 2017 (51) S.T.R. 55 (Tri. - Hyd.) and Hindustan Petroleum Corporation Ltd. Vs. CCE Visakhapatnam-I, 2017 (47) S.T.R. 33 (Tri.- Hyd.). 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. He relied upon the decision....