2018 (8) TMI 1496 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – cleaning/housekeeping services – Held that:- The appellant has availed the impugned services for the purpose of cleaning the equipment/machinery used in the manufacturing activity. Further, housekeeping services were availed to keep the factory premises as well as the office attached to the factory in a clean and hygienic manner. These services are indispensable for the manufacturing activity and are integrally connected also – the denial of credit is unjustified – appeal allowed – decided in favor of appellant. – Appeal No. E/42636/2017 – Final Order No. 41745/2018 – Dated:- 7-6-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) Shri G. Mani, Advocate for the Appell
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behalf of the appellant, the learned Counsel, Shri G. Mani submitted that the cleaning services were availed by the appellant for cleaning the equipment/machinery in the factory and the housekeeping services were availed for keeping the factory premises as well as the office premises in a clean and hygienic manner. That the second clause in the definition of input services would well cover the said services and that these services are related to the manufacturing activity. He relied upon the decision of Tribunal in the case of Sai life Sciences Ltd. Vs. CCE, Cus. & S.T., Hyderabad-IV, 2017 (51) S.T.R. 55 (Tri. – Hyd.) and Hindustan Petroleum Corporation Ltd. Vs. CCE Visakhapatnam-I, 2017 (47) S.T.R. 33 (Tri.- Hyd.). 3. The learned AR, S
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