TMI Blog2018 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... on remand. CENVAT credit - Grass cutting - Maintenance of Garden - Held that: - maintenance of factory premises is an activity which is directly related to the manufacturing activity. Clean atmosphere and safety are part and parcel of the manufacturing process - credit allowed. CENVAT credit - laying of PCC in pipeline - Held that: - Credit has been denied as the appellants have not produced any documentary evidence that the credit is in respect of supplying and laying PCC in the pipelines. In the appeal memo no evidence has been produced regarding nature of job done and therefore the appeal in respect of PCC work is dismissed - credit denied. CENVAT credit - repair and maintenance of internal roads within the factory premises - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mb 3. Ld. AR relies on the impugned order. 4. I have gone through the rival submissions. I find that the credit has been denied on Mediclaim/ Medical Insurance for employees on the ground that the appellants has not produced any documentary evidence to substantiate their claim that the ratio of the judgment cited by them is applicable to their case. He has further observed that services which are primary for personal use or consumption are hit by the exclusion clause given in the definition of input service. Ld. Counsel has argued that insurance coverage of employees who are not covered under ESIC Act is a mandatory under Section 38 of the ESIC Act and is a statutory requirement under Factory Act, to take care of unforeseen exigenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is remanded to the Commissioner to decide afresh. The appellants are free to produce necessary evidence before the Commissioner. 5. Credit has also been denied on grass cutting and maintenance of garden on the ground that the said services are not used directly or indirectly used in the manufacture of final products. The appellants have claimed that grass cutting is necessary to ensure safety and is essential for prevention of fire. It has also been contended that it is a statutory requirement that garden are to be maintained in the factory premises. It has also been contended that the Commissioner (Appeals) vide order no.CD/418/M-II/2016 dated 10.06.2016 has allowed the credit of grass cutting and maintenance of garden. I find that ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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