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M/s Indian Oil Corporation Ltd Versus Commissioners of Central Excise, Customs and Service Tax-Vadodara-I

2015 (10) TMI 2200 - CESTAT AHMEDABAD

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 Cenvat Credit with respect to medical facilit .....

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riginal 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 on man power supply for Para medial staff to t .....

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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 Para medical staff availed by the appellant for .....

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ices 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 docu .....

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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 Cenvat Credit on Canteen Service is admissible. .....

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ed 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 input service as defined under the Rules. 4. S .....

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