2016 (10) TMI 1288

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..... ns, recording and sorting and conveyance hiring. None of the above activities are able to be demonstrated to be disintegrated to manufacturing activity carried out by the appellant. In absence of any cogent evidence to show that such services were not essential input. Cleaning services for canteen - HELD THAT:- Cleaning Services availed for Canteen was to upkeep that under the Factories Act, 19 .....

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..... ity as well as indispensability of the services, reached to a bald conclusion that those are not input services and disallowed Cenvat credit. Such an order has become unreasoned. 4. The services availed comprised house-keeping activities like cleaning and washing the canteen, maintenance of drum plant, collecting papers and delivering to various sections, recording and sorting and conveyance hi .....

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