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TMI Blog2014 (5) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... cleanliness of the factory is incidental to manufacture of cylinder head/block casting etc. Thus, we are of the considered view that appellant has been able to make out a prima facie case for waiver of the pre-deposit condition - Stay granted. - E/2466/2011 - Stay Order No. 484/2012-EX(BR)(PB) - Dated:- 16-3-2012 - Ajit Bharihoke, President and Shri Rakesh Kumar, Member (T) Shri R.S. Tan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled Cenvat credit amounting to Rs. 6,42,722/- on account of cleaning services (house-keeping services) during the periods 2005-06 to 2008-09. The stand of the Revenue is that the Cenvat credit availed by the appellant on aforesaid house keeping service is not admissible as it is neither an input service nor used directly or indirectly in relation to the manufacture of final product. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess service falls within the definition of input service. Thus, it is contended that the appellant has rightly availed Cenvat credit for the expenses incurred on house keeping/cleanliness service. 4. Learned AR on the contrary has reiterated the order of the adjudicating authority and the appellate authority. 5. We have considered the rival contention. Section 11 of the Factory Act cast a le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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