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TMI Blog2018 (2) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... n and require periodical cutting of trees - credit allowed. Safety issues services - Held that: - safety of the employees/workers is essential part of their manufacturing activity - the employees of the firm cannot work in their factory and without workers factory cannot run - credit allowed. Housekeeping and Cleaning Service - Held that: - Housekeeping and Cleaning is an integral part of the manufacturing activity, without availing that services full efficiency of the workers cannot be obtained - credit allowed. Erection Commissioning and Installation Service - Held that: - The said service has been availed by the assessee for painting of excavators which is the final product manufactured by the assessee. Without painting, these e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekeeping and Cleaning Service, Erection, Commissioning and Installation Service, Health Service and TA charges paid to the driver but disallowed the cenvat credit with respect to Repair and Renovation service, Garden Maintenance Service, Cutting of Trees, Safety issues service. Aggrieved from the said order, both sides are in appeal. 2.Heard the parties. All services are discussed separately as under: (a)Repair and Renovation of Paint Shop: Cenvat credit has been taken by the assessee for renovation/repair of Paint Shop. The cenvat credit sought to be denied to the assessee on the premise that these are construction service. I have gone through the impugned order. In impugned order itself it is mentioned that the charges has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of manufacturing activity. I find that Housekeeping and Cleaning is the essential part of the human body. Today our Hon ble Prime Minister himself is involved to keep India clean and if the atmosphere in the factory itself is kept clean, then the employees/workers will feel good environment for working. Therefore, Housekeeping and Cleaning is an integral part of the manufacturing activity, without availing that services full efficiency of the workers cannot be obtained. Therefore, I hold that Housekeeping and Cleaning is an Input Service as per Rule 2(l) of the Cenvat Credit Rules, 2004. (e) Erection Commissioning and Installation Service: I have gone through the impugned order. The said service has been availed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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