Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 250 - AT - Central ExciseCENVAT credit - various input services - Mediclaim/ Medical Insurance for employees - Grass cutting - Maintenance of Garden - PCC work - Road Work - Republic day celebration - Removal of Honey Comb - Held that: - as regards Mediclaim/ Medical Insurance for employees, if there is a requirement under factories act to provide insurance as claimed by the appellants, then in respect of the factory employees, the credit of the medical premium cannot be denied. In these circumstances, the impugned order so far as it relates to rejection of premium on medical premium is set aside and matter is remanded to the Commissioner to decide afresh - matter on remand. CENVAT credit - Grass cutting - Maintenance of Garden - Held that: - maintenance of factory premises is an activity which is directly related to the manufacturing activity. Clean atmosphere and safety are part and parcel of the manufacturing process - credit allowed. CENVAT credit - laying of PCC in pipeline - Held that: - Credit has been denied as the appellants have not produced any documentary evidence that the credit is in respect of supplying and laying PCC in the pipelines. In the appeal memo no evidence has been produced regarding nature of job done and therefore the appeal in respect of PCC work is dismissed - credit denied. CENVAT credit - repair and maintenance of internal roads within the factory premises - Held that: - No reasons have been given in the impugned order for denying the credit in respect of road work. In the absence of any reason this order is set aside and remanded to Commissioner (Appeals) for reconsideration - matter on remand. CENVAT credit - Republic Day celebration - Held that: - No argument has been submitted by the appellants in their appeal memo. In the absence of any argument in support of their claim, credit cannot be allowed - credit disallowed. CENVAT credit - Removal of Honeycomb from the factory premises - Held that: - removal of Honeycomb is part of maintenance of the factory premises. Credit of the services availed for maintenance of factory premises cannot be denied - credit allowed. Appeal allowed in part and part matter on remand.
|