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M/s Gujarat State Fertilizers & Chemicals Ltd Versus Commissioners of Central Excise, Customs and Service Tax-SURAT-II

2015 (10) TMI 1693 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Medical services - Held that:- In the absence of any documentary evidence it cannot be said that such services of Male nurse are provided only in the residential colonies. On the contrary, as per the provisions contained under Section 45 of the Factories Act 1948 read with Gujarat Factories Rules 1963, it is obligatory on the part of a specific manufacturer to maintain first Aid Appliances and ambulance alongwith trained medical staff to take care of certain situations. .....

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E/1052/2011 - ORDER No. A/10823 / 2015 - Dated:- 12-6-2015 - Mr. H.K. Thakur, J. For Assessee : Shri Willingdon C, Advocate For Revenue : Shri G P Thomas, Authorised Representative Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA No dt 26.7.2011 under which the first Appellate Authority has upheld OIO dt 17.3.2011 passed by the Adjudicating Authority. Both the lower authorises have held that services provided by the Male Nurses at the factory and colony of the appell .....

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es Act 1948 and argued that in case statutory medical facilities are not provided in the factory then the appellant is liable to penalties under the Factories Act 1948. The Learned Advocate also relied upon Rule 71 of the Gujarat Factories Rules 1963. According to these rules also every factory should have an ambulance room which should be under the charge of a qualified medical practitioner. It was his case that the services required to be statutorily provided under the Factories Act and rules .....

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.) 2. Shri G P Thomas, Authorised Representative, appearing on behalf of the Revenue strongly defended orders passed by the lower authorities and argued that the medical facilities of the Male Nurse are not only provided in the factory but are also provided in the residential colony of the staff. It was his case that such services provided to the appellant has no nexus to the manufacturing activity and that Cenvat Credit has been correctly denied by the First Appellate Authority. 3. Heard both s .....

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ow cause notice and the adjudication order. In the absence of any documentary evidence it cannot be said that such services of Male nurse are provided only in the residential colonies. On the contrary, as per the provisions contained under Section 45 of the Factories Act 1948 read with Gujarat Factories Rules 1963, it is obligatory on the part of a specific manufacturer to maintain first Aid Appliances and ambulance alongwith trained medical staff to take care of certain situations. Once the fac .....

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has taken a view that Cenvat Credit on Canteen Service is admissible. Para 6 of this case law is relevant and is reproduced below: 6.As noted hereinabove, 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. .....

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within the ambit of input service as defined under the Rules. 4. Similarly, in the case of CCE vs Millipore India Pvt Ltd 2012(26)STR.514, Karnataka High Court has held as follows in Para 7 with respect to Pollution Control Activities, which is reproduced below: 7.That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection ther .....

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