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1 - 2 of 2 (0.19 seconds)Balkrishna Industries Ltd vs Commissioner Of Central Excise, ... on 12 February, 2010
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. Vs CCE Aurangabad [2010 (18) STR 600].
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