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2016 (4) TMI 238 - CESTAT KOLKATA

2016 (4) TMI 238 - CESTAT KOLKATA - TMI - Admissibility of Cenvat Credit - Medicare Services Club for its employees - Whether expenditure incurred on account of Medicare services is included in the cost of services as per CAS-4 or not - Held that:- the First Appellate Authority while rejecting Appeal of the Appellant, only gave one reason for denying the Cenvat Credit that there was no evidence produced by the Appellant whether expenses on account of Medicare Services have been included in the v .....

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CA For the Respondent : Sri K.Chowdhuri, Suptd.(AR) ORDER PER SRI H.K.THAKUR 1. This Appeal has been filed by the Appellant against Order-in-Appeal No. 212/ST/Kol/2012 dated 22.06.2012 under which Appeal filed by the Appellant against Order-in-Original No.10/ST/D-I/KOl/09-10 dated 22.12.2009 has been rejected. 2. Sri Harsh Shukla, CA appearing on behalf of the Appellant argued that the Appellant availed Cenvat Credit with respect to Medicare Services Club for its employees which according to the .....

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services. It was his case that Cenvat Credit was correctly availed by the Appellant. He also relied upon the following case laws on the issue to argue that similar credit has been held to be admissible to other Appellants also: (i) Commr. Of C.Ex, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd. [2011(23) S.T.R. 444 (Kar.)] (ii) Stanzen Toyotetsu India Pvt. Ltd. vs. Commr. Of C.Ex., Bangalore [2009(14) S.T.R. 316 (Tri.-Bang.)] (iii) Final Order No.WZB/AHD/2013 dt.06.09.13 passed by the CESTAT .....

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ny statutory obligation/legal requirements. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether medical services for the welfare of Appellant s employees will be eligible for taking Cenvat Credit on the activities undertaken by the Appellant. It is observed from the case laws that relied upon by the Appellant, that the issue is no more res integra. In the case of Commr. Of C.Ex., Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd. (supra) fol .....

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y without which the vehicle cannot go on the road. Under the Workmen s Compensation Act he has to obtain the Insurance Policy covering the risk of the employees. The employees State Insurance Act takes care of the health of the employees also and casts an obligation on the employer to provide insurance services. Under these circumstances, this Group Insurance Health Policy though is also a welfare measure is an obligation which is cast under the Statute that the employer has to obey. Section 38 .....

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which is specifically included in the input service definition. 4.1 Similarly CESTAT, Ahmedabad in the case of M/s. Sun Pharmaceutical Industries vs. CCE Vapi (supra) has made following observations: 3. I have considered the submissions made by the learned DR. I have gone through the decision of the Hon ble High Court of Gujarat in M/s. Gujarat Heavy Chemicals Ltd. reported in 2011-TIOL-383-HC-AHM-ST. = 2011 (22) S.T.R. 610 (Guj.). In this case the Hon ble High Court was considering the eligibi .....

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erred to the decision of Hon ble Bombay High Court in the case of C.C.E., Nagpur v. Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) and observed that the observations of Bombay High Court in the case of Ultratech Cement could not be applied to the situation in the case of Gujarat Heavy Chemicals Ltd. since providing canteen facilities to the workers was mandatory and failure to do so attract penal conclusions. In the case of Coca-cola India Pvt. Ltd. .....

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aruti Suzuki Ltd. reported in 2010 (256) E.L.T. A58 (S.C.), wherein a view was taken that for eligibility of inputs in cenvat credit, nexus with the manufacture is a must was differentiated. It was held that the nexus with manufacture is required only in the case of inputs and in the case of input service, it should be relatable to the business activity. The question that arises in this case is whether the service tax paid on insurance premium for workmens compensation (general insurance) can b .....

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