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

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 of final product - Held that:- Providing the medical facility to the employees working in the 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 th .....

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e 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 also the cost of medicines by the appellant has been denied on the ground that said services have no nexus with the manufacture of final product. 2. The Id. Advocate Ms. Nupur Mahaswari appearing for the appellant submits that during the disputed period, the .....

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ical 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. Advocate relied on the decision of this Tribunal in the case of appellant itself reported in 2015 (37) STR 379 (Tri.-Delhi). 3. On the other hand, the Id. JCDR, Shri Devender Singh appearing for the respondent reiterates the findings recorded in the impugned o .....

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