2018 (9) TMI 898

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..... actory premises, office of factory, etc., in a clean and hygienic manner - denial of credit on such services is unjustified and requires to be set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/40252/2018 - Final Order No. 41936/2018 - Dated:- 3-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri. M. N. Bharathi, Advocate for the Appellant Shri. R. Subrama .....

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..... the penalties. Aggrieved by the disallowance of credit and confirmation of demand, the appellant is now before the Tribunal. 2. The learned Counsel, Shri. M. N. Bharathi, submitted that the Manpower Supply Services were used for manpower/workers to engage in housekeeping and canteen as well as for cleaning the toilets. These are essential services and are integrally connected to the manufacturi .....

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