https://www.taxtmi.com/caselaws?id=371109 CENVAT credit is discussed in the context of manpower supply service used to maintain an Occupational Health Centre in a hazardous factory. The text explains that where factory law and hazardous-waste requirements mandate first-aid and emergency medical facilities, the service has a direct nexus with safe manufacturing operations and remains eligible for credit. It further states that the 2012 exclusion for health services does not apply when the service is inseparably linked to a compulsory workplace safety facility, and the absence of separate emergency records does not break that nexus. On that reasoning, the commentary concludes that denial of CENVAT credit is unsustainable. en-us Mon, 26 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 06:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371109 CENVAT credit is discussed in the context of manpower supply service used to maintain an Occupational Health Centre in a hazardous factory. The text explains that where factory law and hazardous-waste requirements mandate first-aid and emergency medical facilities, the service has a direct nexus with safe manufacturing operations and remains eligible for credit. It further states that the 2012 exclusion for health services does not apply when the service is inseparably linked to a compulsory workplace safety facility, and the absence of separate emergency records does not break that nexus. On that reasoning, the commentary concludes that denial of CENVAT credit is unsustainable. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371109