2016 (4) TMI 1147

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..... that:- Section 11 of the Factories Act, 1948 having casted the responsibility on the appellant to keep its factory clean as a statutory obligation, there cannot be denial of the Cenvat credit of the service tax paid on the services used for cleaning and maintaining the factory. Tribunal has already taken a view in this manner in the case of Delphi Automotive Systems Pvt. Ltd., Vs Commissioner of .....

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..... , there cannot be denial of the Cenvat credit of the service tax paid on the services used for cleaning and maintaining the factory. Tribunal has already taken a view in this manner in the case of Delphi Automotive Systems Pvt. Ltd., Vs Commissioner of Central Excise, Noida reported in 2015 (315) E.L.T.255 (Tri.Del.). Accordingly, both the appeals are allowed. (Dictated and pronounced in open cou .....

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