CENVAT Credit on Safety Shoes

[Pradeep Jain]

Dear Sir,

CENVAT credit  can be taken on Safety Shoes provided to Factory Staff and Workers, to fulfil to Safety norms.?

Please provide the expert advise.

Regards

Pradeep Jain

AI Summary

CENVAT Credit Eligible for Safety Shoes as Inputs Under Rule 2(k) of Cenvat Credit Rules, 2004 A query was raised about the eligibility of CENVAT credit for safety shoes provided to factory staff and workers to meet safety norms. Respondents clarified that safety equipment, including shoes, helmets, and gloves, qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, and are eligible for CENVAT credit. A referenced case from the Customs, Excise, and Service Tax Appellate Tribunal emphasized that safety shoes are essential for worker safety in factories, aligning with welfare legislation under the Factories Act, 1948. The discussion underscored the importance of sharing knowledge in legal and tax matters.