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TMI Blog2016 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operations are not possible. Without the factory including the canteen, being clean and tidy, the efficiency would get drastically reduced. Further, it should be borne in mind that housekeeping is crucial for safe workplaces. It can also help an employer avoid potential fines for non-compliance due to bad housekeeping, which would in turn affect productivity. In view of this the appellants are eligible for credit. Invokation of extended period of limitation - Held that:- authorities have failed to appreciate that the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Intellectual Property Rights Service and for GTA services as service recipient. During the course of audit, it was noticed that appellant had availed cenvat credit ₹ 88,390/- on service tax paid on Man Power Services provided by M/s.Servo HR Solutions Pvt. Ltd. (Service provider).It is also noticed that service provider collected a consolidated amount towards housekeeping which also included the amount paid to the services used for cleaning of canteen. The proceedings initiated by the department culminated in passing of orders impugned as mentioned above. 3. Shri V.S. Manoj, Advocate appearing for the appellant-assessee submits that cleaning of factory premises is a statutory requirement under Section 11 of the Factories Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and it was clearly intimated in the returns as to the credit availed in respect of service tax paid for services rendered by the service provider in terms of Rule 7 of the CCR. On limitation issue, he relied on the following case laws:- (1) Margardarsi Marketing (P) Ltd. Vs CCE Hyderabad-2007 (7) STR 567 (Tri.-Bang.) (2) Sands Hotel Pvt. Ltd Vs CST 2009-TIOL-441 (3) Scott Wilson Kirpatrick (P) Ltd. Vs CST 2007(5) STR 118 (Tri.-Bang.) (4) Rolex Logistics Pvt. Ltd. Vs CST Bangalore 2009 (13) STR 147.(Tri.-Bang.) (5) Anand Nishi Kawa Co. Ltd. Vs CCE 2005 (188) ELT 149 (SC) (6) Continental Foundation Jt. Venture Sholding Vs CCE 2007 (216) ELT 177 (SC) (7) CCE Vs Ballarpur Industries 2007 (8) SCC 89 4. Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operations are not possible. Without the factory including the canteen, being clean and tidy, the efficiency would get drastically reduced. Further, it should be borne in mind that housekeeping is crucial for safe workplaces. It can also help an employer avoid potential fines for non-compliance due to bad housekeeping, which would in turn affect productivity. In view of this the appellants are eligible for credit. The appellants also raised the plea of non invocation of extended period. The appellants have contended that the authorities have failed to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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