TMI Blog2016 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. At the same time, it is also being undisputed that the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the Factories Act, 1948 and Mines Act 1952, the same cannot be considered as the procurement from personal consumption of the workers. - Credit allowed - Decided in favor of assessee. - Central Excise Appeal No.53562 of 2015-EX(SM) - Final Order No. 52165/2016 - Dated:- 22-6-2016 - Mr. M.V. Ravindran, Judicial Member Present Shri Bipul Agarwal, Advoate for the appellant Present Shri M.R. Sharma, A.R for the Respondent/Revenue ORDER This appeal is directed against the Order-in-Appeal No. BHO-Excus-002-APP-142-15-16 dated 28.7.2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibility to avail cenvat credit. He would draw my attention to paragraph 5 of the said order. He would submit that lower authorities have deviated from the decision of the Tribunal only on the ground that the period involved in this case is covered by the Exclusion Clause under Rule 2(l)(C) of the Cenvat Credit Rules, 2004. He would submit that this issue has been decided by this Tribunal in AET Laboratories Pvt. Ltd. vs. Commissioner of Central Excise, Customs and Service Tax, Hyderabad -I - 2015 - TIOL -2828 - CESTAT - BANG. It is his submission that exclusion clause is for health services and is not for personal consumption of the employees. He would submit that these Doctors and Nurses are posted at the factories in order to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es; in the entire provisions of the Finance Act, 1994, there is no definition of health services. At the same time, it is also being undisputed that the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the Factories Act, 1948 and Mines Act 1952, the same cannot be considered as the procurement from personal consumption of the workers. This is the tenor of the judgment of the Tribunal in the case of AET Laboratories Pvt. Ltd. (supra) wherein this Tribunal held as under: 3. As is seen in terms of the said amended Rule, the definition of input service does not cover outdoor catering and life insurance etc. inasmuch as there is a specific exclusion to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. Admittedly such services, prior to 01/04/2011, have been held to be covered by the definition of input services. In fact, the need for exclusion would arise only when the services are otherwise covered by the definition. Legislation, in its wisdom, has excluded certain services from the availlment of CENVAT credit w.e.f. 01/04/2011, when such services are otherwise covered by the main definition clause of input service. To interpret the said exclusion clause, in such a manner, so as to hold that such services have direct or indirect nexus with the assessee s business and thus would be covered by the definition, would amount to defeat the legislative intent. It is well settled that the legislative intent cannot be defeated by adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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