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TMI Blog2019 (7) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ephone Service, Business Auxiliary Service, Travel Agency Service, Cost Accountant Service, Courier Service, Construction Service, Repairs and Maintenance Service, Air Travel Agency Service, etc., amounting to Rs. 70,69,012/- during the period from October 2010 to March 2011; (ii) Since it appeared to the Revenue that the above said services were not used by the appellants directly or indirectly in the manufacture of final products and also not used by them in relation to the activities as enumerated in the provisions of Rule 2 (l) (ii) of the CENVAT Credit Rules, 2004, a Show Cause Notice dated 28.10.2011 was issued; (iii) After due process of law, the CENVAT Credit to the tune of Rs. 57,59,747/- was allowed and Rs. 13,09,265/- was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployee Medical Maintenance Service and Hotel Service: Both are not related directly or indirectly to the manufacture as these are only welfare measures; 2.4 Further, with regard to the following services, the Ld. First Appellate Authority holds that the appellant is eligible : (a) Annual Maintenance; (b) Security Services and Training Services; (c) Technical Consultancy Services; (d) Maintenance and Repair Services; (e) Clearing and Forwarding Services and Warehouse Services; With regard to Civil Service, the Ld. First Appellate Authority however observes that the same was not contested. 2.5 Aggrieved by the above partial disallowance, the present appeal is filed by the assessee. 3. When the matter was taken up for hearing, Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nai Vs. Rotork Control (I) Pvt. Ltd. - 2012 (277) E.L.T. 217 (Tri. - Chennai) 13. Millipore India Ltd. Vs. C.C.E., Bangalore - 2009 (236) E.L.T. 145 (Tri. - Bang.) 14. CENVAT Credit on Wipro Ltd. Vs. C.C.E., Pondicherry - 2018 (10) G.S.T.L. 172 (Mad.) 15. Housekeeping Services C.C.E. & S.T., LTU, Chennai Vs. Rane TRW Steering Systems Ltd. - 2015 (39) S.T.R. 13 (Mad.) 16. Indian Additives Ltd. Vs. C.C.E., Chennai - 2016 (44) S.T.R. 611 (Tri. - Chennai) 17. CENVAT Credit on GTA Services Madras Cement Ltd. Vs. Assistant Commissioner of C.Ex. - 2015-TIOL-1682-HC-KAR-CX 18. C.C.E., Dehradun Vs. Forace Polymers Pvt. Ltd. - 2016 (45) S.T.R. 198 (Tri. - Del.) 19. Eveready Industries India Ltd. Vs. C.C.E., Noida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices, the matters are being remanded back to the file of the Original Authority to ascertain the nature of agreement/contract in the light of the C.B.I.C. Circular No. 1065/4/2018-CX dated 08.06.2018 issued and the decisions of the Hon'ble Supreme Court in the case of Commissioner of Central Excise & Service Tax Vs. M/s. Ultra Tech Cement Ltd. reported in 2018 (9) G.S.T.L. 337 (S.C.) and Commissioner of Cus. & C.Ex., Aurangabad Vs. M/s. Roofit Industries Ltd. reported in 2015 (319) E.L.T. 221 (S.C.). 5.2 But for this, the Ld. AR was unable to distinguish the applicability of the orders/decisions relied on by the Ld. Advocate for the appellant. 6. I have considered the rival contentions and have gone through the orders/decisions referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices availed by the appellant are input services and therefore the same are eligible for credit. The disallowance of credit is unjustified and requires to be set aside, which I hereby do." 8.2 Following the order of the co-ordinate Bench, the denial of CENVAT Credit is incorrect and the impugned order to this extent is set aside. 9.1 With regard to Employee Medical Maintenance Service, the appellant enables its employees to undergo medical examination twice in a year keeping in mind the health of its employees, which is also in tune with the Factories Act, 1948 which makes it mandatory for an employer to take care of the health, safety and welfare of each of its employees. 9.2 The above issue has been considered by various Benches like ..... X X X X Extracts X X X X X X X X Extracts X X X X
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