https://www.taxtmi.com/caselaws?id=251956 Maintenance of first-aid facilities and trained first-aid personnel, required under the Factories Act, 1948 and the Mines Act, 1952, is treated as a service used in or in relation to manufacture for Cenvat purposes. The stated reasoning is that statutory compliance is necessary to carry on manufacturing activity, so the service is not a remote welfare expense but an integral business input. By applying the approach used for statutorily mandated canteen services, the analysis concludes that such first-aid services fall within the input service definition and that denial of Cenvat credit is unsustainable. en-us Mon, 04 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251956 Maintenance of first-aid facilities and trained first-aid personnel, required under the Factories Act, 1948 and the Mines Act, 1952, is treated as a service used in or in relation to manufacture for Cenvat purposes. The stated reasoning is that statutory compliance is necessary to carry on manufacturing activity, so the service is not a remote welfare expense but an integral business input. By applying the approach used for statutorily mandated canteen services, the analysis concludes that such first-aid services fall within the input service definition and that denial of Cenvat credit is unsustainable. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251956