2015 (8) TMI 1324

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..... R This appeal is directed against the impugned order dated 20.05.2014 passed by the Commissioner (Appeals), Customs   and Central Excise, Bhopal, wherein cenvat credit taken on input service in respect of medical services including remuneration paid to Doctors, Nursing Staff and also the cost of medicines by the appellant has been denied on the ground that said services have no nexus wi .....

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..... y service should be eligible for cenvat credit to the appellant. In this contest, the Id. Advocate relied on the decision of this Tribunal in the case of appellant itself reported in 2015 (37) STR 379 (Tri.-Delhi). 3.  On the other hand, the Id. JCDR, Shri Devender Singh appearing for the respondent reiterates the findings recorded in the impugned order and also relies on the decision of the .....

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..... 15 (37) STR 379 (Tri.-Delhi). The relevant paragraph of the said decision is extracted wherein below:- "5. Providing of first-aid facilities to the workers, whether in the factory or in mines is the requirement of the Factories Act, 1948 and also the Mines Act, 1952 and if a manufacturer wants to carry on manufacturing activities, he has to comply with the provisions of the Factories Act and the .....

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