2016 (5) TMI 89

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.... N Panda Learned counsel says that maintenance of health of the factory workers where they work in hazardous situation is an essentiality both under statute as well as requirement of the conditions of the employment. When the statute prescribes that health hazards is to be removed controlling pollution as well as providing safety measure, the expenditure incurred thereon suffering service tax c....

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....e reasoning above, service tax paid in respect of health care service provided to the factory workers shall be admissible as CENVAT credit and the appellant succeeds on this count. 5. So far as CENVAT credit claimed on guest house is concerned, it appears that the same has no relevance to output service for which appellant shall not get any CENVAT credit of service tax if any on such count. ....