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2015 (8) TMI 1324 - AT - Central ExciseCenvat credit on input service in respect of medical services including remuneration paid to Doctors, Nursing Staff and also the cost of medicines by the appellant - denial of claim on the ground that said services have no nexus with the manufacture of final product - Held that:- Providing the medical facility to the employees working in the factory is a statutory requirement under the Factories Act as well as the Mines Act. Thus, service tax paid for the manpower supply service for providing the doctors and nursing staff, should be available as Cenvat credit to the appellant, in view of the decision of this Tribunal in the case of the appellant itself, reported (2014 (10) TMI 90 - CESTAT NEW DELHI ). - Decided in favour of assessee
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