Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 2200 - CESTAT AHMEDABAD

2015 (10) TMI 2200 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - whether CENVAT credit of services of Para medical staff availed by the appellant for providing medical facilities to its employees in the factory is admissible or not, when such services are required to be provided statutorily under the Factories Act, 1948 - Held that:- The ratio laid down by the relied upon case laws [2015 (10) TMI 1693 - CESTAT AHMEDABAD] and [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] support the view that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ujarat State Fertilizers & Chemicals vs C.C.E & S.T.- Surat-II. It was also his case that in view of this case law service tax credit on the services of Para medical staff availed is admissible and that no penalty is imposable upon the appellant. 3. Shri Govind Jha, (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in this appeal is whether CENVAT credit of services of P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

provided statutorily, it cannot be said that the same is not be in relation to manufacture. Similar views have been taken by the courts in relation to Pollution Control Activity where these services are required to be provided statutorily under the Pollution Control Act and the Factories Act. On this issue jurisdictional High Court while allowing credit with respect to Canteen Services in the case of CCE, Ahmedabad I vs Ferromatik Milacron India Ltd [2011(21)STR.8(vvj)] has taken a view that Ce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on of input service which means any service used by the manufacturer, whether directly or indirectly, 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 i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version