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TMI Blog2017 (4) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... maintaining creche for which nurses and ayaas are required are mandatory. It is statutory requirement to run factory therefore it is used for running factory, hence it is used in or in relation to the manufacture of final product therefore credit is admissible - credit allowed - appeal allowed - decided in favor of assessee. - E/1136/12 - A/86375/17/SMB - Dated:- 15-3-2017 - Mr. Ramesh Nair, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory requirement to maintain the garden in the particular area of the factory premises. House keeping services is used for cleaning and upkeeping the factory. As regard the man power used such as nurses, ayaa they were deputed for maintaining creche within the factory premises, maintaining creche is statutory requirement under factory act where more than 13 workers are employed. Therefore all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper Products Ltd. Vs CCE, Mumbai-111- 2013 (30) S.T.R. 310 (Tri. 3 Mumbai) (g) Murugappa Morgan Thermal Ceramics Ltd. Vs C.C.E., Ahmedabad-III- 2014 (33) S.T.R. 181 (Tri.-Ahmd) (h) Cargill India Put. Ltd. Vs CCE. S.T., Bangalore-l- 2015 (38) S.T.R. 587 (Tri.-Bang) (i) CCE, Nagpur Vs Ultratech Cement Ltd.- 2010 (260) E.L.T. 369 (Bom) (j) Toyota Kirloskar Motor Pvt. Ltd. Vs C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he for which nurses and ayaas are required are mandatory. It is statutory requirement to run factory therefore it is used for running factory, hence it is used in or in relation to the manufacture of final product therefore credit is admissible. Ld. Counsel cited various judgments, all the services are covered in the said decision as admissible input service, accordingly credit is admissible. I th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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