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2016 (7) TMI 348 - AT - Central ExciseCenvat Credit - input services of manpower supply services for the benefit of employees - The Revenue is of the view that manpower that has been supplied by the service provider, consists of Nurses and Doctors and hence it falls under Exclusion Clause category of the definition of Rule 2(l)(C) of the Cenvat Credit Rule, 2004. - Held that:- It is can be seen from the above reproduced clause both the authorities are relying Exclusion clause which provides for excluding cenvat credit in respect of health services; in the entire provisions of the Finance Act, 1994, there is no definition of health services. At the same time, it is also being undisputed that the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the Factories Act, 1948 and Mines Act 1952, the same cannot be considered as the procurement from personal consumption of the workers. - Credit allowed - Decided in favor of assessee.
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