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TMI Blog2016 (11) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... should be borne in mind that Housekeeping is crucial for safe workplaces. It: can help in preventing injuries and improve the productivity and morale of the employees. It can also help an employer avoid potential fines for non-compliance. Slips, trips and falls are the leading causes of nonfatal occupational injuries or illnesses involving days away from work which is due to bad Housekeeping, which would in turn affect productivity - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/41697/2013, E/41698/2013 and E/40741/13 - ORDER No. 40723-40725/2016 - Dated:- 5-5-2016 - Shri P.K. Choudhary, Judicial Member Shri V.S. Manoj, Advocate, For the Appellant Shri Veerabhadra Reddy, JC (AR) For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oct.10 to June.11 Rent-a-Cab and tour operators 2,50,330/-alongwith interest and penalty 3. E/41698/13 11/2012 dated 31.05.2012 Oct.10 to June.11 Outdoor catering service 3,97,754/-alongwith interest and penalty On appeal, the Id. Commissioner (Appeals) vide his impugned order dated 21.12.2012 allowed the credit for the period prior to 01.04.2011 and allowed the appeals to that extent. The Commissioner (Appeals) in his order has observed that the credit availed on the house keeping service, rent-a-cab service, outdoor catering service for the period 01.04.2011 to June. 2011 is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintaining quality control. In support of his contention he relied on the following citation of the principal Bench of this Tribunal in the case of NTF (India) Pvt. Ltd. vs. CCE, Delhi-Ill - 2013 (30) STR 575 (Tri.-Del.) 6. The Ld. AR, Shri Veerabhadra Reddy, JC, appearing on behalf of the Revenue reiterated the findings of the I-du Commissioner (Appeals) and submitted that he has rightly denied the credit of service tax paid under the category of house keeping services and rightly imposed equal penalty, since these services are related to the manufacture of the final products. 7. I have carefully gone through the case records. The issue is on eligibility of Cenvat Credit on housekeeping services in the appellant's factory. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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