TMI Blog2018 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory including its precincts are a statutory requirement under Section 11 of the Factories Act, 1948. Therefore, this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operations are not possible - credit allowed. Professional Fee paid for selection of Manager - Held that:- Issue decided in the case of JAYPEE SIDHI CEMENT PLANT VERSUS C.C.E & S.T., JABALPUR [2016 (7) TMI 348 - CESTAT NEW DELHI], where it was held that the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the Factories Act, 1948 and Mines A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Act, 1985. A Show Cause Notice dated 09.04.2013 was issued proposing to disallow the Cenvat Credit of ₹ 2,72,925.00 along with interest and to impose penalty. The Adjudicating authority allowed the Cenvat Credit on services rendered by Cleaning and Forwarding Agent and disallowed the rest of the amount of ₹ 2,71,102.00. The Revenue and the appellant both filed appeals before the Commissioner (Appeals). By the impugned Order, the Commissioner (Appeals) rejected both the appeals and upheld the Adjudication Order. 3. The Learned Advocate for the appellant argued the matter at length and also submitted Written Submissions. It is submitted that credit was denied on various Input Services. It is further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is contended that the said input credit is a necessary activity for ensuring continuous production in the factory. However, the denial of Cenvat Credit on renovation work undertaken in the recreation room for separate Union room is justified. 10. In my considered view, the renovation of Union room is not covered within the inclusive clause of definition. It cannot be said that the said service was used in or in relation to the manufacture of the final product. Accordingly, the impugned Order is modified to the extent of denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld and the denial of credit on other issues and penalty are set aside. The appeal filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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