TMI Blog2017 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... atena of decisions of the Tribunal and admittedly, the credit was available prior to 04.04.2011 - Construction of Canteen, Storing Shed and Rest Shed are part of the factory and is required to be provided by the manufacturer for the welfare of its employees - during the relevant period the said services were proper eligible cenvatable services - credit allowed. Time limitation - Held that: - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant during the period 2010-13. The lower authorities have denied the credit on the sole ground that the law was amended with effect from 01.04.2011 and as such it has to be held that the amended law excluding the said services from the definition of input services was always the intention of the legislation, even prior to 01.04.2011. Similarly, a small credit of around ₹ 25,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that during the relevant period the said services were proper eligible cenvatable services. Further, reference can be made to the case of Commissioner of Central Excise, Chennai Vs Mirra Mirra Industries reported as 2017 (48) S.T.R. 91 (Tri.-Chennai) wherein compound wall, rest room, toilets, security room and overhead tank etc., in the factory was held to be having a nexus with the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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