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TMI Blog2015 (12) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... a statutory requirement of Section 11 of the Factories Act, 1948. Thus, said services has the nexus with the manufacture of final product, because without compliance with the provisions of the Factories Act, manufacturing activities are not possible. As regards, the rent-a-cab service for transportation of employees, it is not a welfare measure, but a basic necessity, for the reason that unless th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as input service for the business activities undertaken by the Respondent. 2. Sh. MS Negi, the Ld. DR appearing for the appellant submits that the impugned order is not legal and proper in view of the Judgment of Hon'ble Bombay High Court in the case of CCE Nagpur vs Manikgarh Cement reported in 2010 (20) STR 456-(Bomb) where it has been held that welfare activities of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Del) (iii) Balkrishna Industries Ltd. vs Commissioner, 2010 (254) ELT 301 (Tri. Mum) (iv) Commissioner vs Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar) 4. Heard the Ld. Counsel. 5. With regard to the service tax paid on housekeeping service, it is no doubt, a fact that the said service has been used for keeping the factory premises neat and clean, which is a statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bay High Court in the case of Manikgarh Cement (supra), cited by the Ld. DR for the appellant is not applicable to the facts of the present case, inasmuch as, the disputed services availed by the respondent are not relating to the welfare activities and have the nexus with the manufacture of final product as held by the Hon'ble Karnataka High Court in the case of Stanzen Toyotetsu (supra) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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