TMI Blog2015 (10) TMI 2200X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - Appeal No : E/10513/2013 - Order No. A/10922 / 2015 - Dated:- 30-6-2015 - MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) For the Petitioner : Shri Willingdon. C, Advocate For the Respondent : Shri Govind Jha, Authorised Representative ORDER Per: H.K. Thakur This appeal has been field by the appellant against OIA No. PJ/394-395/VDR-I/2012-13 Dated 23.01.2013 under which two separate order-in-original passed by the Adjudicating Authority have been decided rejecting CENVAT credit of Service tax paid. 2. Shri Willindon C. (Advocate) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasoning given by this Bench on the admissibility of CENVAT credit on such services is as follows:- 3. Heard both sides and perused the case records. It is the case of Revenue that services of Male Nurses for the welfare of the employees has no nexus to the manufacturing activity, especially when such services are also provided in the residential staff colony. However, on a special enquiry from the Bench as to what evidence is available with the Revenue to indicate that such services only provided in the residential colony, Learned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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