2019 (4) TMI 158

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....cate for the appellant Shri Anil Choudhary, AC (AR) for the respondent ORDER Per: C J Mathew Both Revenue and M/s S H Kelkar & Co Pvt Ltd are in appeal against order-in- appeal no. PKS/423/Bel/2010 dated 23rd November 2010 of Commissioner of Central Excise (Appeals), Mumbai-III. Narrating the background, Learned Counsel for the assessee-appellant informs that show-cause notice was issu....

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....challenges the denial of credit that had been availed as the cleaning service, maintenance and repair services and expenditure for works in residence of director was rendered in the factory or its property. 3. We find that the appeal of Revenue involves a dispute over Rs. 18,58,473/-, which is below the threshold for initiation, as well as continuance, of dispute against orders of lower authori....

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....of Central Excise, Chennai [2016 (44) STR 611 (Tri-Chennai)] and of the Hon'ble High Court of Madras in Commissioner of Central Excise & Service Tax, LTU, Chennai v. Rane TRW Steering Systems Ltd [2015 (39) STR 13 (Mad.)] which have permitted the inclusion of housekeeping of factory premises within the meaning of 'inputs' for the purposes of CENVAT Credit Rules 2004. Reliance is placed on the ....