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TMI Blog2017 (6) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in the canteen as per obligations under Factories Act, 1948. Failure to do so would entail penal consequences under Section 46 of the Factories Act, 1948. Therefore, under the scheme of the Cenvat Credit Rules, 2004, Service Tax paid on all those services which the appellant assessee has utilised directly or indirectly, in or in relation to manufacture of the final products is entitled to claim the credit. Appeal allowed - decided in favor of assessee. - ST/70132, 70152, 70153, 70164/13 - Order No. FO/A/75641-75644/2017 - Dated:- 6-1-2017 - Shri P.K. Choudhary, Member(Judicial) Shri Thomas Vellapally, Advocate for the Assessee Shri A.Roy, Supdt.(AR) for the Revenue ORDER Per: Shri P. K. Choudhary By the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on merit that did not involve the invocation of extended period of limitation. 5. Heard both sides and perused the appeal records. 6. I find that input service under Rule 2(l) of Cenvat Credit Rules, 2004 has been defined as follows:- input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below :- 12. It is in this context that when the assessee provides outdoor canteen facilities because of a statutory obligation imposed on him under Section 46 of the Factories Act, it becomes a condition of service as far as the employees are concerned. He has paid the service tax on outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product. It may be a welfare measure but certainly it is not a charity provided by the employer to the employees. It is an onerous legal obligation imposed on him. The cost incurred in rendering such service will be included in the cost of production. 8. It is further observed that the appellant assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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