https://www.taxtmi.com/caselaws?id=266926 CENVAT credit was held admissible on service tax paid for para medical staff services used to provide medical facilities to factory employees, because those facilities were required to be maintained under the Factories Act, 1948. The services had a direct statutory nexus with the running of the factory and were treated as input services used in relation to manufacture, rather than as activities unconnected with production. The analysis confirms that services incurred to discharge a legal obligation for employee medical and first-aid facilities can qualify for credit where they support the manufacturing operations. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 27 Oct 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266926 CENVAT credit was held admissible on service tax paid for para medical staff services used to provide medical facilities to factory employees, because those facilities were required to be maintained under the Factories Act, 1948. The services had a direct statutory nexus with the running of the factory and were treated as input services used in relation to manufacture, rather than as activities unconnected with production. The analysis confirms that services incurred to discharge a legal obligation for employee medical and first-aid facilities can qualify for credit where they support the manufacturing operations. Case-Laws Central Excise Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266926