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2016 (5) TMI 89 - CESTAT CHENNAI

2016 (5) TMI 89 - CESTAT CHENNAI - TMI - 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, controlling of pollution and health hazards. Law need not 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 manufactur .....

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any CENVAT credit of service tax if any on 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 appellant to cause any evasion. Therefore, penalty on such issue is also waived. - Decided partly in favour of appellant. - Appeal No. E/42146/2014 - Final Order No. 40007/2016 - Dated:- 1-1-2016 - D N Panda, Memb .....

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tax cannot be said to be alien to the manufacturing 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 pollution and health hazards. Law need not 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 t .....

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