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M/s. Japee Sidhi Cement Plant Versus C.C.E. & S.T., Bhopal

2015 (8) TMI 1324 - CESTAT NEW DELHI

Cenvat credit on input service in respect of medical services including remuneration paid to Doctors, Nursing Staff and also the cost of medicines by the appellant - denial of claim on the ground that said services have no nexus with the manufacture .....

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e doctors and nursing staff, should be available as Cenvat credit to the appellant, in view of the decision of this Tribunal in the case of the appellant itself, reported (2014 (10) TMI 90 - CESTAT NEW DELHI ). - Decided in favour of assessee - E/538 .....

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st the impugned order dated 20.05.2014 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal, wherein cenvat credit taken on input service in respect of medical services including remuneration paid to Doctors, Nursing Staff and als .....

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, the appellant had availed cenvat credit on input services under the category of supply of manpower received from Jaypee Industrial and Medical Services for supply of Doctors and Nursing staffs to run the hospital maintained by the appellant. Ld. Ad .....

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e medical facility with adequate numbers of Doctors/nursing staff are the statutory requirement, service tax paid on the taxable category of manpower supply service should be eligible for cenvat credit to the appellant. In this contest, the Id. Advoc .....

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ned order and also relies on the decision of the Tribunal in the case of M/s. JSW Steel Ltd. vs. Commissioner of Central Excise, Thane-I reported in 2012 - TIOL - 421-CESTAT Mum. , to justify the stand of Revenue that Cenvat credit is not available o .....

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e factory is a statutory requirement under the Factories Act as well as the Mines Act. Thus, service tax paid for the manpower supply service for providing the doctors and nursing staff, should be available as Cenvat credit to the appellant, in view .....

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her in the factory or in mines is the requirement of the Factories Act, 1948 and also the Mines Act, 1952 and if a manufacturer wants to carry on manufacturing activities, he has to comply with the provisions of the Factories Act and the Mines Act. I .....

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