2017 (10) TMI 1368

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....resent 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 they were not covered under the provisions....

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.... 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 manufacturing activity. In terms of Section 11 of the....