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TMI Blog2015 (11) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... sel and the recorded facts in the Order-in-Original, I find that Vehicle Maintenance Services are in respect of vehicles used by the appellant for their factory staff. Therefore, in my view it is clearly covered under the definition of input service as same is used in the relation of the production of the appellant. Group Health Insurance is provided to the factory workers and staff, who are direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt Commr (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. AKP/115/NSK/2009 dated 09.12.2009 passed by the Commissioner (Appeals) Central Excise Customs, Nashik, wherein the Ld. Commissioner partly allowed the Cenvat credit on certain input services and partly disallowed the Cenvat credit amounting to ₹ 27,291/- on the inputs services namely Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Insurance Service Commissioner of Central Excise Customs, Aurangabad V/s Endurance Systems India Pvt. Ltd. [2009 (237) E.L.T. 204] Vehicle Maintenance Service Millipor India Ltd. V/s. Commissioner of C.Ex., Bangalore [2009 (236) E.L.T. 145] In view of above, it is his submission that the Cenvat credit of Group Health Insurance Service is available. He further submits that Vehicle Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Ltd. 2008 12 STR 468 (Tri.-LB) wherein held that if the value of the service is absorbed in the cost of the final product, then credit should be allowed. 3. Shri Ashutosh Nath, Ld. Asstt. Commr. (AR) appearing for the revenue reiterates the findings of the impugned order. He further submits that the appealant could not establish the nexus between these services and the manufacture. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity. As regard Garden Maintenance Service, the Garden is maintained in the factory under the statutory obligation, under the factory Act. This Tribunal in various judgments allowed the Cenvat credit in respect of Garden Maintenance. As regard Entertainment Service, this is hotel service used for conducting meeting among management staff, union leaders and workers for important issues of facto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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