2018 (10) TMI 691 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – hiring of male nurse for providing medical services inside the factory premises – Housekeeping services – hiring of tractor.
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Hiring of male nurse – Held that:- The credit availed on such services is eligible – reliance placed in the case of Jaypee Sidhi Cement Plant Vs. Commissioner of Central Excise [2016 (7) TMI 348 – CESTAT NEW DELHI], where it was held that the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the Factories Act, 1948 and Mines Act 1952 and credit is to be allowed – credit allowed.
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Housekeeping services – Held that:- The housekeeping service, road cleaning service etc. are availed by the appellant for keeping the factory as well as the roads in a clean and hygienic manner as also as a part of the upkeep of the factory premises. The white washing services were also availed for renovation and upkeep – the serv
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/- 5. Professional services 37,080/- 6. Plantation work 7,895/- 7. Drainage cleaning and sewage dewatering 4,127/- 8. Tractor for weigh feeder calibration and drop test, packing plant trial purpose 7,614/- 2. The ld. counsel Shri Sai Prashanth submitted that hiring of male nurse was availed by the appellant for providing medical services inside the factory premises as per the Factories Act. The appellants are mandated to provide health services in the form of appointment of doctors / nurses etc. within the factory premises. Therefore the credit availed on such services is eligible. He relied upon the decision in the cases of Jaypee Sidhi Cement Plant Vs. Commissioner of Central Excise – 2016 (46) STR 413 and M/s. TATA Yazaki Autocomp Ltd. Vs. Commissioner of Central Excise reported in 2017 (4) TMI 487. 2.1 With regard to housekeeping services, he submitted that such services were availed for upkeep of the factory premises in a clean and hygienic manner. Road cleaning services were avai
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ing the goods from one destination to the other within the factory and submitted that the exclusion part in Clause (B) of the definition of input services does not allow the credit availed on motor vehicles. He therefore submitted that the credit in respect of hiring of tractor cannot be allowed. 4. Heard both sides. 5. The issue with regard to eligibility of credit on hiring of male nurse stands decided in the case relied by the ld. counsel for the appellant. Further, the housekeeping service, road cleaning service etc. are availed by the appellant for keeping the factory as well as the roads in a clean and hygienic manner as also as a part of the upkeep of the factory premises. The white washing services were also availed for renovation and upkeep. The professional services were availed for liaisoning activities with regard to land related matter. The plantation work is also availed by the appellant for keeping the factory premises green as mandated by the Pollution Control Board. Si
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