2019 (7) TMI 559

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....r the appellant Sh. P. R. Gupta, Authorised Representative for the respondent Archana Wadhwa: After hearing both the sides, I find that the appellant who is engaged in the manufacture of electrical insulators, have been denied the benefit of cenvat credit of service tax to the extent of Rs. 4,01,662/- in respect of house-keeping services, services for member facilitation charges, Services....

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....8) ELT 161 (SC) laying down that cleaning services as well as legal services and management services are cenvatable. Similarly, the Hon'ble Gujarat High Court in the case of Commr. of C. Ex. & Cus. Vs. Mundra Port & Special Economic Zone Ltd., -2011 (21) STR 361 (Guj.) has observed that various services utilised during the course of business of an assessee are required to be held as cenvatable. Fu....