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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
VICE-PRESIDENT, MS. JYOTI BALASUNDARAM
Commissioner of Central Excise, Chennai -Appellant
Versus
Rotork Control (India) Pvt. Ltd. -Respondent
FINAL ORDER NO. 749/2010 APPEAL NO. E/725/2009
Decided On : 07-07-2010
C. Dhanasekaran,Muthu Venkataraman
1. The Revenue is in appeal against the extending of Cenvat credit of Service tax paid on services of maintenance of water coolers installed in the factory of the assessees and House Keeping services.
2. I have heard both sides. I hold that the lower appellate authority has rightly extended the benefit of credit of tax paid on the above mentioned services for the reason that provision and maintenance of water coolers is an essential requirement under the provisions of the Factories Act and House Keeping services are also very necessary and vital for keeping the factory in good condition. My view finds support from the decision of the Balkrishna Industries Ltd. v. CCE Aurangabad [2010 (18) S.T.R. 600 (Tri.-Mumbai) = 2010 (254) E.L.T. 301 (Tri.-Mumbai)].
3. Following the ratio of the above, I uphold the impugned order and dismiss the appeal.
