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2018 (8) TMI 75 - AT - Central ExciseCENVAT Credit - input services - manpower recruitment & supply agency service - training & coaching service - denial on account of nexus - Held that:- The use/utilization of the disputed services were within the factory premises of the appellant for complying with statutory requirements mandated under the Factories Act, 1948 read with Maharashtra Factories Rules, 1963 - As per the requirements of said statutes, maintenance of garden and for providing medical / clinical facilities to the employees within the factory premises, is required to be adhered to by the manufacturer - since the appellant had availed such services for complying with the statutory requirements, the service tax paid thereon should be available for Cenvat credit - appeal allowed - decided in favor of appellant.
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