https://www.taxtmi.com/caselaws?id=266418 Statutorily mandated medical and welfare services required for factory under the Factories Act, 1948 and the Gujarat Factories Rules, 1963 were treated as input services for Cenvat credit purposes. The Tribunal held that first-aid, ambulance and trained medical staff obligations are integral to factory compliance and cannot be characterised as unrelated to manufacture merely because the services also support the staff colony. In the absence of documentary proof that the services were confined only to residential use, credit on the male nurse and medical facility services was admissible. en-us Fri, 12 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266418 Statutorily mandated medical and welfare services required for factory under the Factories Act, 1948 and the Gujarat Factories Rules, 1963 were treated as input services for Cenvat credit purposes. The Tribunal held that first-aid, ambulance and trained medical staff obligations are integral to factory compliance and cannot be characterised as unrelated to manufacture merely because the services also support the staff colony. In the absence of documentary proof that the services were confined only to residential use, credit on the male nurse and medical facility services was admissible. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266418