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TMI Blog2024 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... on denial of professional fee as well as maintenance of canteen building, no reason is assigned by the leaned Commissioner. This being the observation of the Commissioner on record, it is apparently cleared that he has accepted only the core work including laborious activities undertaken during the production process and excluded all other ancillary and incidental activities that go with the manufacturing process and form its integral part. Be that as it may, when all these services are specifically held by this Tribunal and confirmed by the Appellate Courts like Hon'ble High Courts and Hon'ble Supreme Court to be valid inputs for the purpose of manufacture, there is no reason for us to depart from the judicial precedent set by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred an appeal before the CESTAT who, vide its order dated A/258/13/EB/C-II dated 05.03.2013, remanded the matter for de novo adjudication after directing Appellant to pay ₹60,000/- that was recovered directly from the employees for canteen services. De novo adjudication proceeding re-confirmed the demand, penalty and interest without acknowledging payment of ₹60,000/- made by the Appellant pursuant to the direction given by the Tribunal in the first round of litigation. Legality of the said order is assailed in this appeal. 3. During the course of hearing of the appeal learned Counsel for the Appellant Mr. Rajesh Ostwal submitted that credit was denied in respect of six services namely - providing bus services for transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2011 (23) STR 444 (Kar.), on renovation and maintenance of executive toilets and canteens passed in the case of Zydus Nycomed Healthcare Pvt. Ltd. Vs. CCE reported in 2013 (30) STR 197 (T), Lakshmi Vilas Bank Ltd. Vs. CCE reported in 2017 (48) STR 265 (T), SEMCO Electric Pvt. Ltd. Vs. CCE reported in 2012 (25) STR 73 (T), on professional fees passed in the case of Kijiji (India) Pvt. Ltd. Vs. CCE reported in 2013 (32) STR 661 (T), CCE Vs. Holister Medical India Pvt. Ltd. reported in 2017 (49) STR 426 (T), Delphi Automotive Systems Pvt. Ltd. Vs. CST reported in 2015 (37) STR 522 (T), on housekeeping of admin building passed in the case of Sun Pharmaceuticals Industries Ltd. Vs. CCE reported in 2019 (7) TMI 1296 CESTAT Chennai, Suzuki Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover on renovation of executive toilets and housekeeping of administrative building, the denial was on account of the fact that those were not used by the workmen nor having any nexus to the manufacture of final product and on denial of professional fee as well as maintenance of canteen building, no reason is assigned by the leaned Commissioner. This being the observation of the Commissioner on record, it is apparently cleared that he has accepted only the core work including laborious activities undertaken during the production process and excluded all other ancillary and incidental activities that go with the manufacturing process and form its integral part. For example, if executive toilet meant for the Executives/Managers of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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