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2018 (8) TMI 411 - AT - Central ExciseCENVAT Credit - various input services - Cooking and providing Food - Cleaning and washing for worker’s Canteen - other services used to provide food in the Canteen - Professional Fee paid for selection of Manager - Shifting burnt blade with ash to area outside factory premises - Renovation of Union room - Held that:- Appellant are required to maintain the Canteen under Section 46 of the Factories Act, 1948 - reliance placed in the case of Easun MR Tap Changers Pvt. Ltd. Vs. C.C.E & ST [2016 (9) TMI 363 - CESTAT CHENNAI], where it was held that anteen is an integral part of the factory and clean maintenance of the factory including its precincts are a statutory requirement under Section 11 of the Factories Act, 1948. Therefore, this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operations are not possible - credit allowed. Professional Fee paid for selection of Manager - Held that:- Issue decided in the case of JAYPEE SIDHI CEMENT PLANT VERSUS C.C.E & S.T., JABALPUR [2016 (7) TMI 348 - CESTAT NEW DELHI], where it was held 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. Shifting burnt blade with ash to area outside factory premises - Held that:- Issue is covered by the decisions of the Tribunal in the cases of Godrej & Boyce Manufacturing Company Limited Vs. CCE Chennai [2016 (9) TMI 538 - CESTAT CHENNAI], where it was held that credit on same is to be allowed - credit allowed. Renovation of Union room - Held that:- The renovation of Union room is not covered within the inclusive clause of definition. It cannot be said that the said service was used in or in relation to the manufacture of the final product - denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld - demand upheld. Appeal allowed in part.
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