TMI Blog2017 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of this Court in case of Commissioner of Central Excise v. Ferromatik Milacron India Ltd., [2010 (4) TMI 649 - GUJARAT HIGH COURT], has held that canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of “input service” and the credit was allowed. Appeal dismissed - decided against Revenue. - Tax Appeal No. 743 of 2017 - - - Dated:- 28-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : For The Appellant : Priyank P Lodha, Advocate ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department is in appeal against the judgment of CESTAT dated 09.12.2016 raising following question for our consideration: W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion facilities for internal movement of employees, which is essential to carry out the manufacturing activity. Further, the employees are required to undertake various business travels, without which it is impossible to carry the business. In view of the above, the nexus between this service and our manufacturing activity/ business cannot be ignored and the proposal to deny the credit on this input service is not tenable in law and on facts... In this context, the Court held and observed as under: 5. From the record it does emerge that there was no dispute even by the Department on the issue that the assessee had consumed for itself various services at various stages in their manufacturing and business activities. Cost was born ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andatory for the employer to provide canteen services to the staff. Thus, provision of canteen services is a statutory requirement. Provision of canteen services being indispensable, it is incumbent on a manufacturer of goods, to provide the same if he desires to run his factory. In view of the definition of Input service which means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. In the circumstances, canteen services which are indispensable in relation to manufacture of the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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