2018 (9) TMI 893

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....dent. ORDER Per Bench The facts of the case are that the appellants are engaged in the manufacture of packaging materials and were availing Cenvat credit during the period 2007-08 to July'12 and Aug'12 to March'13. They were issued a SCN proposing to deny the Cenvat credit availed on Housekeeping services for the period under dispute. After due process of law, the original authority disallowe....

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....o relied on by the Ld. Counsel. 3. Ld. AR Shri R. Subramaniyam, AC, supported the findings in the impugned order. 4. Heard both sides. 5. It is brought out from the records that the appellants have availed the impugned services to keep the factory premises clean as well as to keep the office clean and in hygienic manner. The Factories Act, 1948 mandates that the factory premises has to be maint....