TMI Blog2017 (6) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... alth service is provided for emergency such as accident, injury to the employees during the production activity. Therefore, it is directly related to the manufacturing activity - credit allowed. Travelling services - Held that: - it is related to the travel agent for ticket booking of the staff of the appellant. The staff travels at various location in connection to business activity of the appellant, such as supply of raw material, sale of finished goods, marketing and promotion etc. Therefore, the travelling service is directly related to the business activity of the appellant - credit allowed. Membership subscription - Held that: - it is in respect of chemical magazine for up to date knowledge on the technical issue of chemical. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible. She placed reliance on the decisions of the Tribunal in the case of John Deere India Pvt. Ltd. - 2016 (41) STR 990 (Tri-Mum) , Carrier Air Conditioning Refrigeration Ltd. - 2016 (41) STR 824 (Tri- Chen), General Manager, BSNL - 2015 (39) STR 278 (Tri-Del), Zydus Nycomed Healthcare Pvt. Ltd. - 2013 (30) STR 197 (Tri-Mum). 2.2 As regards Male Nurse Service, which is provided from the In-house Dispensary in the factory for the treatment of employees, the credit was denied on the ground that it is for personal use. She submits that the dispensary health service provided in the factory is under the statutory provisions. Therefore, the credit is clearly admissible. In support, she placed reliance on the following judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing decision, the Membership Subscription service has been allowed as input service: - (a) Mangalore Refinery Petrochem Ltd. - 2015 (319) ELT 121 (Tri-Bang.) 3. Shri Ashutosh Nath, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. I find that all the four services involved in the present case are directly or indirectly related to the production or overall business activity of the appellant. 4.1 The Miscellaneous Fabrication or Erection service is used for repair and maintenance of the plant and machinery. Therefore, the same is directly related to the manufacturing activity. This issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me is admissible input service. On this issue the following decisions support the appellant's case: - (a) Kirloskar Pneumatic Co. Ltd. - 2015 (38) STR 1198 (Tri-Mum) (b) John Deere India Pvt. Ltd. - 2016 (41) STR 990 (Tri-Mum) (c) Mangalore Refinery Petrochem Ltd. - 2015 (319) ELT 121 (Tri-Bang.) (d) Carrier Air Conditioning Refrigeration Ltd. - 2016 (41) STR 824 (Tri- Chen), (e) General Manager, BSNL - 2015 (39) STR 278 (Tri-Del) (f) Zydus Nycomed Healthcare Pvt. Ltd. - 2013 (30) STR 197 (Tri-Mum). 4.4 As regards Membership subscription, it is in respect of chemical magazine for up to date knowledge on the technical issue of chemical. It is necessary for the concerned technical staff to have the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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