TMI Blog2014 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... as the service used in or in realtion to the manufacture of final products. I find that the same view has been taken by the Hon’ble Gujarat High Court in the case of Ferromatik Milacron India Ltd. (2010 (4) TMI 649 - GUJARAT HIGH COURT). Under the provisions of Section 46 of the Factories Act, it is mandatory for the employer to provide canteen services to the staff. Thus, provision of canteen services is a statutory requirement. Provision of canteen services being indispensable, it is incumbent on a manufacturer of goods, to provide the same if he desires to run his factory. In view of the definition of ‘input service’ which means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the persons qualified to provide first-aid, the appellant have received the services from the man power supply agent in respect of which they availed cenvat credit of ₹ 3,80,279/- during the period from December, 2008 to November, 2009. The department being of the view that these services have no nexus with the manufacturing, issued show cause notice for recovery of the above cenvat credit along with interest and also for imositon of penalty. The show cause notice was adjudicated by the Asstt. Commissioner vide order-in-original dated 23.5.2012 by which the above mentioned cenvat credit demand was confirmed against the appellant and penalty of equal amount as imposed. On appeal being filed to the Commissioner (Appeals), he by order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Commissioner (Appeals) s finding that the compliance with other relevant Acts is for the factory and the same is not relevant for the purpose of Central Excise Law, is not correct, that Hon ble Gujarat High Court in the case of CCE, Ahmedabad Vs. Ferromatik Milacron India Ltd. - 2011 (21) STR 8 (Gujarat) has held that when under the provisions of Section 46 of the Factories Act, it is mandatory for the employer to provide canteen services to the staff and thus, the provision of canteen services is a statutory requirement, it is incumbent on a manufacturer of goods, to provide the same if he desires to run his factory and in view of this, the service of outdoor catering for providing canteen facilities within the factory has to be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes the services in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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