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TMI Blog2016 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ice during the period January 2013 to June 2013 as the appellant has availed cenvat credit of such services paid by the service provider. The Revenue is of the view that manpower that has been supplied by the service provider, consists of Nurses and Doctors and hence it falls under Exclusion Clause category of the definition of Rule 2(l)(C) of the Cenvat Credit Rule, 2004. Both the lower authorities have held that appellant is not eligible to avail cenvat credit, accordingly the demand is upheld by the adjudicating authority and penalty has been imposed. 3. Ld. Counsel for the appellant draws my attention to the fact that posting of the medical profession in the factory is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mandated provisions of the Factories Act, 1948 and Mines Act, 1952 and hence they were not personal consumption of the employees but for the factories in order to comply with the statutory obligation. 4. Ld. A.R. for Revenue reiterates the findings of the lower authorities. 5. After considering the submissions made at length by both sides and perusal of the records I find that the issue involved in this case is regarding eligibility of avail cenvat credit of service tax paid on the services received in respect of manpower recruitment and supply agency services. It is undisputed fact that the appellant had hired service provider for supply of manpower services which has recruited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the definition of input service does not cover outdoor catering and life insurance etc. inasmuch as there is a specific exclusion to the same. The contention of the learned Advocate appearing for the appellant is that sub-para (C) of the exclusion clause excludes the services provided in relation to outdoor catering and insurance etc., when such services are used primarily for personal use or consumption of any employee. This means that when the cost is borne by the company and the company is under a legal obligation to provide outdoor catering service to its employees or to provide insurance service to its employees , the said exclusion clause would not apply. However on being questioned as to what would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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