2016 (5) TMI 89

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..... ot necessarily codify each and every item as input used in or in relation to manufacture. The basic principle being use of input "in or in relation to manufacture”, such test is to be applied to consider 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 d .....

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..... arathy, 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 the conditions of the employment. When the statute prescribes that health hazards is to be removed controlling pollution as well a .....

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..... ant deserves consideration. 3. Revenue supports adjudication. 4. In view of the reasoning above, service tax paid in respect of health care service provided to the factory workers shall be admissible as CENVAT credit and the appellant succeeds on this count. 5. So far as CENVAT credit claimed on guest house is concerned, it appears that the same has no relevance to output service for whic .....

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