2013 (8) TMI 97

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..... pliance with the directions of Pollution Control authorities, cleaning service for keeping the factory neat and clean and rent a cab service for provide transport facility to the employees for bringing them to the factory and dropping them back at their homes. The appellant in respect of these services took total Cenvat credit of Rs. 7,93,920/- during the above-mentioned period. The department being of the view that these services are not covered by the definition of 'input service', issued two show cause notices for recovery of the above-mentioned Cenvat credit alongwith the interest and imposition of penalty. These two show cause notices were adjudicated by Joint Commissioner vide order-in-original No. 72-73/2011 dated 20th April, 2011 by .....

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..... or compliance with pollution control laws without which the manufacturing activity would not be allowed, that maintaining neat and clean and dust free atmosphere within the factory is the statutory requirement in terms of Section 7A and Section 11 to 16 of the Factories Act, that in view of this, these three services have to be treated as the services availed in relation to manufacture, as without availment of these services, the manufacturing activity would not be allowed, that for this reason only the Tribunal in a series of judgment has held that above three services are eligible for Cenvat credit, that rent a cab was availed for transportation of the workers and employees from the residences to the factory and dropping them back, that t .....

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..... the factory neat and clean and dust free, which is also the statutory requirement of Section 7A and Section 11 to 16 of the Factories Act, 1956. Thus without these services a manufacturer would not be allowed to carry on manufacturing operations, as if he does not provide canteen facility to the workers or does not maintain green belt or does not maintain neat and clean, and dust free atmosphere in the factory he will face penal action from the statutory authorities. In view of this, availment of these services has to be treated as services availed in or in relation to manufacture of the finished product and as such the findings of the Commissioner (Appeals) that these services have no nexus of the manufacture of finished product are not su .....

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