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TMI Blog2015 (10) TMI 2200X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate) appearing on behalf of the Appellant argued that issue involved in both the orders in original are different therefore, the issues may decided separately. It was his case that with respect to OIO No. 25/IOCL/D-IV/VORI/11-12 Dated 25.07.2011 the issue involved is admissibility of CENVAT credit of service tax paid on man power supply for Para medial staff to the appellant. Learned Advocate submitted that service tax credit taken with respect to the Para medical staff used in places other than factory has been reversed by the appellant along with interest. With respect to services of Para medical staff availed in the factory premises, it was argued that same is essentially requirement under the Factories Act, 1948.&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Authorised Representative only referred to the bald statements made in the show 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 along with trained medical staff to take care of certain situations. Once the facility is required to be provided statutorily, it cannot be said that the same is not be in relation to manufacture. Similar views have been taken by the courts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 there- with, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly would be a part of the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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