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TMI Blog2015 (8) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... e medical facility to the employees working in the factory is a statutory requirement under the Factories Act as well as the Mines Act. Thus, service tax paid for the manpower supply service for providing the doctors and nursing staff, should be available as Cenvat credit to the appellant, in view of the decision of this Tribunal in the case of the appellant itself, reported (2014 (10) TMI 90 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that during the disputed period, the appellant had availed cenvat credit on input services under the category of supply of manpower received from Jaypee Industrial and Medical Services for supply of Doctors and Nursing staffs to run the hospital maintained by the appellant. Ld. Advocate further submits that Section 46 (4) of the Factories Act, 1948 and Section 21 (5) of the Mines Act, mandate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 421-CESTAT Mum. , to justify the stand of Revenue that Cenvat credit is not available on the medical services since the said service has no nexus with the manufacture of the final product. 4. I have heard the Id. counsel for both sides and perused the records. 5. I find that providing the medical facility to the employees working in the factory is a statutory requirement under the Factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be treated as the service used in or in relation to the manufacture of final products..... 6. The decision cited by the Revenue in the case of M/s. JSW Steel Ltd. (supra) is distinguishable from the facts of the present case, inasmuch as, the services on which the cenvat credit has been denied in the said decided case are not required to be utilized as per the statutory mandates of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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