2015 (10) TMI 1693

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....t have no nexus with the manufacturing activity and hence Cenvat Credit of Rs. 1,52,583/- has been denied to the appellant under Rule 2(l ) of the Cenvat Credit Rules 2004. Shri Wellington C, Advocate, appearing on behalf of the appellant argued that as per Section 45 of the Factories Act 1948 appellant is required to maintain an ambulance and trained medical and nursing staff in the factory for certain emergencies/facilities. He has also made the Bench go through Section 92 of the Factories Act 1948 and argued that in case statutory medical facilities are not provided in the factory then the appellant is liable to penalties under the Factories Act 1948. The Learned Advocate also relied upon Rule 71 of the Gujarat Factories Rules 1963. Acco....

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....ver, on a special enquiry from the Bench as to what evidence is available with the Revenue to indicate that such services only provided in the residential colony, Learned Authorised Representative only referred to the bald statements made in the show cause notice and the adjudication order. In the absence of any documentary evidence it cannot be said that such services of Male nurse are provided only in the residential colonies. On the contrary, as per the provisions contained under Section 45 of the Factories Act 1948 read with Gujarat Factories Rules 1963, it is obligatory on the part of a specific manufacturer to maintain first Aid Appliances and ambulance alongwith trained medical staff to take care of certain situations. Once the facil....

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.... fall within the ambit of 'input service' as defined under the Rules." 4. Similarly, in the case of CCE vs Millipore India Pvt Ltd  2012(26)STR.514, Karnataka High Court has held as follows in Para '7' with respect to Pollution Control Activities, which is reproduced below: "7.That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection there- with, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly would be a part of the salary paid to th....