2017 (10) TMI 1368

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....for the Respondent JUDGEMENT The present case arises out of show cause notice dated 25.4.2014 covering the period from April 2013 to January 2014. The show cause notice sought to deny the input service credit availed by the appellant on service tax paid on housekeeping service provided by the service providers viz. M/s. Day N Day, M/s.Updater Service and M/s. Gee Kay HR on the ground that th....

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.... Commissioner (Appeals) upheld the same. Hence this appeal. 2. The ld. counsel for the appellant Ms. Nivedita Mehta submitted that the services in question are vital for keeping the factory, including the shop-floor, machines etc. clean and provides the requisite environment for carrying out the manufacturing process of paper and that the services in question are thus related to the manufacturi....

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....l Excise, Delhi - III Vs. Pricol Ltd. reported in 2016 (41) STR 649 (Tri. Del.) as also in the case of Easun MR Tap Changers P. Ltd. Vs. Commissioner of Central Excise, LTU, Chennai reported in 2017 (47) STR 185 (Tri. Chennai) and by the Hon'ble Madras High Court decision in the case of Commissioner of Central Excise Vs. Rane TRW Steering Systems Ltd. reported in 2015 (39) STR 13 (Mad.). Inasmuch ....