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TMI Blog2017 (8) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Consultant- for the Appellant Shri G. M. Sharma, A.R. for the Respondent ORDER Per : Ashok Jindal 1. The applicant has filed an application of condonation of delay on the ground that initially against the impugned order and they have filed wrongly one appeal whereas, as per the directions of the court they were required to file three appeals, therefore, the applicant has filed addition two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The facts of the case are that the assessee is a manufacturer of excisable goods and availed Cenvat credit on the above mentioned services during the period 2006-2007 to 2011-2012. The show cause notice was issued to deny Cenvat credit on these services on the premise that these services do not qualify as input service as per Rule 2(l) of the Cenvat credit Rules 2004, thereafter, the adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider outdoor catering service and also reversed the Cenvat credit attributable to the period 2011-2012. In that circumstances, the remain Cenvat credit availed by the assessee is admissible to them. (B) With regard to Housekeeping Service:- I find that the Housekeeping service has been availed by the assessee for cleaning of their factory and office till the goods are sold. The service av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has rightly availed Cenvat credit on renting of immovable property service for their headquarters. Therefore, I do not find any infirmity with the observations made by the Ld. Commissioner (Appeal) with regard to catering services, housekeeping services, renting of immovable property. In these terms, the appeal filed by the revenue deserves no merit, hence dismissed. (D) Security(driver) ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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