2018 (11) TMI 1452

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....hazardous effluents and wastes are generated as by products that pose risk to the life of workers. To mitigate any medical exigency and first aid requirement of workers in case of any mis-happening, it has maintain OHC at its factory premises and it has availed manpower supply by engaging medical staff at such OHC as an input service. During the period between October, 2012 and March, 2016, CENVAT credit of Service Tax of Rs. 1,17,676/- was held to be inadmissible during Excise Audit made by the department and appellant was put to notice for recovery of the same along with interest and penalty. Matter was adjudicated upon Service Tax demand along with interest and penalty of equivalent amount was confirmed. Appellant's unsuccessful attempt ....

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....ness. Therefore, interference by Tribunal in the Order-in- Appeal is uncalled for. 5. Heard from both the sides at length and perused the case records and other relevant documents including the factory licence copy and "Maharashtra Pollution Control Board" consent order being produced at the time of hearing of the appeal, on being directed by the Court by invoking Rule 23 of the CESTAT Procedure Rule. From the licence copy, the type of appellant's factory is found to be hazardous factory and from the "Maharashtra Pollution Control Board" certificate it is found that recycling of hazardous waste was made obligatory for the factory that was also directed to comply with the industry specific standards and concur to Rule 5(2) of the Hazardous ....

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....)(c) CENVAT credit was denied by him and the same order attained finality in the Order-in-Appeal. 7. Admittedly, health services are put under exclusion clause in 2012 amendment to CENVAT Credit Rules, 2004. Therefore, such health services if provided by a manufacture or service provider to its employees generally is no more to be treated as admissible credit but when there is statutory requirement to have provisions for first aid facility and primary treatment for employees in case of accident and injuries sustain by them and the said service is made available to other employees additionally without any extra expenditure, it cannot be excluded from the preview of availment of credit since to obtain licence and run such hazardous manufactu....