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M/s ITC Ltd. Versus Commissioner of Central Excise, Salem

2016 (5) TMI 89 - CESTAT CHENNAI

Admissibility of Cenvat credit - Service tax paid in respect of various service provided in relation to the maintenance of health of factory workers - Held that:- employees were working in a situation calling for medical necessity and safety, control .....

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r allowance of CENVAT credit of the service tax paid on the input utilized and having relevance to the output manufactured. The present case is within such parameter of law for which the appellant deserves consideration. Therefore the service tax pai .....

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n such count.

Imposition of penalty - Held that:- as the appellant have succeeded on merits, there shall be no penlaty on health service. So far as guest house maintenance service is concerned, there appears no deliberate intention of appe .....

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athy, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that maintenance of health of the factory workers where they work in hazardous situation is an essentiality both under statute as well as requirement of .....

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nufacturing activity. 2. The submission of learned counsel does not appear to be unreasonable when the facts and circumstances of the case is seen. Employees were working in a situation calling for medical necessity and safety, controlling of polluti .....

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e of CENVAT credit of the service tax paid on the input utilized and having relevance to the output manufactured. The present case is within such parameter of law for which the appellant deserves consideration. 3. Revenue supports adjudication. 4. In .....

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