TaxTMI 
TaxTMI 
2018 (1) TMI 418
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....vices, which was denied. He summarized the issue in the following tabular form: Sr Details of Input Service of which credit disallowed Grounds of Denial of credit as per impugned Order Submissions by the Appellant 1. Services rendered at Medical Centre - (Rs.5,658) Annual Maintainence Contract of Autoclave and Schillers SP-1 PFT (ECG Machine) within Refinery (Invoice - Page 131-132) (i) Denied on the ground that services rendered at Medical Centre are excluded from the definition of input service as per clause (l)(C) of Rule 2 of CCR, 2004. (i) Rule 73(W) of the Maharashtra Factory Rules, 1963 prescribed under Section 41-C of the Factories Act, 1948, Occupational Health Centers are required to be set up in the fac....
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....rted in 2016 (44) STR 454 (T) -Para-8] 2.2 Water Proofing: Utilised for Computer Science Services Building, Minas switch house and Main Receiving station, CCU building etc., within Refinery (Utilisation along with Invoice details explained in table (Sr 9 to 16) at - Page 76-77)) (i) Would hit by the exclusion clause (A) of the definition of input service under Rule 2(l) of CCR, 2004. (i) Waterproofing in various areas of plant ensure safety in Operations; (ii) Oil Refining which is "Hazardous process"; and leakages may damage the products; (iii) indirectly related to manufacturing activity which covered is under the main part of definition of 'input service'; (iv) Judgement - JSW Steel (Salav) Ltd. [repo....
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....TAT-MUM after considering the judgement relied by Commissioner (A); (v) Judgement- ITC Ltd. [reported in 2013 (32) STR 288 (AP) - Para-5] (vi) Not mandatory that Service has to be utilised within factory for input service - Endurance [reported in 2017 (52) STR 361 (Bom) - Para-5] 4. Training given to employees (Rs.20,848): Training Fees paid to Experts providing guidance / suggestions to the employees Training for personal benefits of the employees is excluded from the definition of input service as per clause (l)(C) of Rule 2 of CCR, 2004 (i) Training Fees paid to Experts providing guidance / suggestions to the employees about investment of salaries and pension plans; (ii) 'Training' Specifically covered u....
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....em to set up Occupational Health Centre in the factory. Rule 2 (l) (c) excludes from the definition of input service the following: "(C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee." It is clear that health services which are primarily for personal consumption of any employee specifically excluded from the definition of input service. It is claimed by the appellant that the medical centre locate....
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....rvice or used by a manufacturer directly in relation to the manufacture of final products, still if the said services falls in exclusion clause (a), (b) and (c) then the credit would not be admissible. Thus, the assertion of the appellant that because they installing medical centre in the factory premises they cannot operate the factory while if the medical centre is used primarily for personal use then the credit would not be admissible. There are no findings from the lower authorities regarding the location of the medical centre and primary use of the health centre. If the said medical centre is not located in the factory or if the said medical centre is primarily used by the families of the employees and not by the personal engaged in th....
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....onstruction or execution of works contract of the building or civil structure or part thereof. The demand in respect of fireproofing work and waterproofing work is therefore, set aside. Similarly, I find that dismantling of Sulphur Pelletizer Shed is also does not amount to construction or execution of works contract of the building or civil structure or part thereof and thus would not be hit by the exclusion clause (A) of Rule 2 (l) of Cenvat Credit Rules, 2004. Thus demand on this count is also set aside. 6. In so far as the Cenvat Credit in respect of Help Desk Assistant used for repairs carried out at the colony adjacent to refinery is concerned the same is not directly or indirectly related to manufacturing process. The appellants h....