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2018 (10) TMI 691 - AT - Central ExciseCENVAT Credit - input services - hiring of male nurse for providing medical services inside the factory premises - Housekeeping services - hiring of tractor. Hiring of male nurse - Held that:- The credit availed on such services is eligible - reliance placed in the case of Jaypee Sidhi Cement Plant Vs. Commissioner of Central Excise [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 and credit is to be allowed - credit allowed. Housekeeping services - Held that:- The housekeeping service, road cleaning service etc. are availed by the appellant for keeping the factory as well as the roads in a clean and hygienic manner as also as a part of the upkeep of the factory premises. The white washing services were also availed for renovation and upkeep - the services would qualify as input services and therefore are eligible for credit - credit allowed. Hiring of tractor for movement of goods from one destination to other - Held that:- The exclusion part in Clause B in the definition of input service does not allow the credit availed on motor vehicles - Since the motor vehicles are not established to be capital goods for the service provider, the credit availed with respect to hiring of tractor is not eligible and disallowance of CENVAT credit upheld. Appeal allowed in part.
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