2015 (11) TMI 1617

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..... mises, and thus, the same has no nexus with the manufacture or sale of final product. Held that: - The maintenance and cleanliness of the factory is a statutory requirement, and a manufacturer is under the obligation to comply with the statutory provisions contained in the Factories Act. It is contended that the expenses incurred by the appellant for the input service has been taken as a compon .....

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..... appeal is directed against the impugned order dated 04.02.2015, wherein cenvat credit of service tax taken by the appellant on the construction service has been denied. The reason for denial of the cenvat credit is that the appellant constructed a drain in an around the factory, so that water may not enter into the factory premises. The Department took the view that construction of such Drain (Nal .....

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..... . Per contra, Sh. G.R. Singh, the Ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. The fact is not in dispute that the input service has been used for construction of the drains within factory. The maintenance and cleanliness of the factory is a statutory requirement, and .....

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