2018 (8) TMI 1496

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..... rvices for the purpose of cleaning the equipment/machinery used in the manufacturing activity. Further, housekeeping services were availed to keep the factory premises as well as the office attached to the factory in a clean and hygienic manner. These services are indispensable for the manufacturing activity and are integrally connected also - the denial of credit is unjustified - appeal allowed - .....

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..... the Commissioner (Appeals) upheld the same. Hence, this appeal. 2. On behalf of the appellant, the learned Counsel, Shri G. Mani submitted that the cleaning services were availed by the appellant for cleaning the equipment/machinery in the factory and the housekeeping services were availed for keeping the factory premises as well as the office premises in a clean and hygienic manner. That the se .....

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..... rther, housekeeping services were availed to keep the factory premises as well as the office attached to the factory in a clean and hygienic manner. These services are indispensable for the manufacturing activity and are integrally connected also. The said services are covered by the second clause in the definition as argued by the learned Counsel for the appellant. The decision cited by the learn .....

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