2017 (3) TMI 851

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..... and proper working conditions for the employees, which has an effect on production. Besides, without its compliance, being a statutory requirement, manufacturing operations are not possible - the cenvat credit on House Keeping Services is admissible - appeal allowed - decided in favor of appellant. - E/2466/2011 - FINAL ORDER NO. 60139/2017 - Dated:- 24-1-2017 - Mr. Devender Singh, Member (Tec .....

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..... g Services is not admissible as the same is neither an input service nor is used directly or indirectly in relation to the manufacture of final product. A show cause notice was issued to the appellant and demand of ₹ 6,42,722/- was confirmed alongwith interest and penalty of equal amount was imposed under Section 11AC of the Central Excise Act, 1944. The appeal by the appellants against th .....

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..... (Tri. Chen.)] (v) CCE, Chennai vs. Rotork Control (India) Pvt Ltd. [2010 (20) STR 29 (Tri. Chen.)] 4. Ld. AR reiterated the findings of order of Commissioner (Appeals). 5. Heard both the parties and perused the records. 6. As rightly pointed out by the Ld. Advocate for the appellants, the issue of eligibility of cenvat credit on House Keeping Services in the appellants facto .....

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