2018 (8) TMI 411 – CESTAT KOLKATA – TMI – CENVAT Credit – various input services – Cooking and providing Food – Cleaning and washing for worker’s Canteen – other services used to provide food in the Canteen – Professional Fee paid for selection of Manager – Shifting burnt blade with ash to area outside factory premises – Renovation of Union room – Held that:- Appellant are required to maintain the Canteen under Section 46 of the Factories Act, 1948 – reliance placed in the case of Easun MR Tap Changers Pvt. Ltd. Vs. C.C.E & ST [2016 (9) TMI 363 – CESTAT CHENNAI], where it was held that anteen is an integral part of the factory and clean maintenance of the factory including its precincts are a statutory requirement under Section 11 of the Factories Act, 1948. Therefore, this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operatio
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that the said service was used in or in relation to the manufacture of the final product – denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld – demand upheld.
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Appeal allowed in part. – Appeal No. E/75379/18 – FO/A/76365/2018. – Dated:- 27-6-2018 – Shri P. K. Choudhary, Member (Judicial) Shri Harsh Shukla, C. A. for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Revenue (s) ORDER Per Shri P. K. Choudhary: This appeal has been filed by the Appellant against the impugned Order-in-Appeal No. 03-04/Kol-III/2017 dated 26.09.2017 passed by the Commissioner of CGST & CX (Appeal-I), Kolkata. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Safety Razor Blade classifiable under Chapter 82, Cold Rolled Stainless Strip under Chapter 72 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 09.04.2013 was issued proposing to disallow the Cenvat Cred
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provide food in the Canteen. The appellant submitted that they are required to maintain the Canteen under Section 46 of the Factories Act, 1948. The present issue is covered by the following decisions: i) Hindustan Coca Beverages Private Limited Vs. CCE – Hyderabad 2017 (49) STR 88 (Tri- Hyd) ii) Easun MR Tap Changers Pvt. Ltd. Vs. C.C.E & ST – Chennai 2017 (47) STR 185 (Tri- Chennai) 7. It is settled that the appellant is entitled to avail credit on Canteen Services. But Input Service on Professional Fee paid for selection of Manager is covered by the decisions of the Tribunal in the following cases: i) Intregra Software Service Private Limited Vs. CCE – Pondicherry – 2017 (50) STR 135 (Tri-Chennai) ii) Jay Pee Sidhi Cement Plant Vs. CCE & ST Jabalpur 2016 (46) STR 413 (Tri- Del) 8. The input Service Credit on Shifting burnt blade with ash to area outside factory premises is covered by the decisions of the Tribunal in the cases of Godrej & Boyce Manufacturing Company Limi
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