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TMI Blog2015 (12) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the Mediclaim is taken to cover the risk of the employees, who is a major asset of their business and therefore, it should be treated as 'Input Service' and the service tax paid on premium paid should be allowed to be taken as CENVAT credit. He sought to rely upon a few decisions of the Tribunal. On the other hand, learned Authorised Representative appearing for the Revenue submits that the Mediclaim is in the nature of welfare measure and is voluntary. The appellant is not statutorily bound to take the same and they are providing it as a welfare measure. He therefore, submits that there is no nexus between the same and the 'Output Service' which is 'Advertising Service'. He also sought to rely upon case laws in his favour. 3. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for business promotion and therefore credit has been taken correctly. However, the learned Authorised Representative pointed out that this point was not raised before both the lower authorities and was not mentioned in the appeal also. It was explained to authorized representative that in such event, an application for considering the additional grounds is required to be filed. The ld. authorized representative submitted that since the amount involved is small, he would not like to increase the additional paper work and he is willing to accept that CENVAT Credit is not admissible in respect services received and involved in the present appeal. As regards Pathological Laboratory services, it was submitted that the appellant has about 150 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not in dispute. Respondent assessee, manufacturer of soda ash, has provided residential quarters for its workers. In such residential quarters, the assessee also provided security services. Can such security services be stated to be service used by the manufacturer directly or indirectly in or in relation to the manufacture of final product? Our answer has to be in the negative. We do not see any connection between the security service provided by the manufacturer in the residential quarters maintained for the workers as having any direct or indirect relation in the activity of manufacture of the final product. This is also the view of the Bombay High Court in the case of Manikgarh Cement (supra). 12. We may notice that the Apex Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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