2020 (1) TMI 712

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..... service is used to up keep the property of the manufacturer which is essential requirement for manufacturing unit under the Factories Act, therefore, the same is qualified as input service. C F Service - HELD THAT:- Since the same is related to the warehousing at C F Agent where the finished goods is stored before clearance thereof and in case of goods sold through C F the place of remova .....

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..... and C F Services. 2. Ms. Priyanka Kalwani, Learned counsel appearing on behalf of the appellant submits that the House keeping service is used at their factory as well as their Head Office therefore, it is admissible input service. She relied upon the following judgments:- Lifelong Meditech Ltd Vs CCE-2016 (44) STR 626 (T) Alkrft Thermotechnologies .....

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..... (T) 3. Shri Vinod Lukose, Superintendent (Authorized Representative) appearing for the revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. There is no dispute about the nature of service and use thereof. Housekeeping service was used in the appellant s factory and/or Head Office. The House keeping service is used to .....

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