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TMI Blog2018 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum Corporation Ltd. against denial of credit of service tax on certain services. Interest and penalty have also been demanded. 2. Ld. Counsel for the appellants pointed out that credit has been denied on many services out of which they are contesting the following:- * Mediclaim/ Medical Insurance for employees * Grass cutting * Maintenance of Garden * PCC work * Road Work * Repu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that by taking family policy the employees have secure and safe feeling resulting in better work performance. Reliance has been placed on the decision in case of Reliance Industries Ltd. - 2016 (42) STR 384. Reliance has also been placed on the decision in case of Coca Cola India Pvt. Ltd. - 2009 (15) STR 657 and the decision in case of Ultra Tech Cement - 2010 (20) STR 577. It is seen that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to provide insurance as claimed by the appellants, then in respect of the factory employees, the credit of the medical premium cannot be denied. In these circumstances, the impugned order so far as it relates to rejection of premium on medical premium is set aside and matter is remanded to the Commissioner to decide afresh. The appellants are free to produce necessary evidence before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Moreover, Commissioner (Appeals) vide 10.06.2016 has already allowed the credit of this activity. In these circumstances, the appeal in so far as it relates to grass cutting and garden maintenance is allowed. 6. Credit has been denied on laying of PCC in pipeline. The said pipelines are used in movement of products in the factory premises. Credit has been denied as the appellants have not prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of any argument in support of their claim, credit cannot be allowed. The appeal on this count is dismissed. 9. Cenvat credit has been denied on removal of Honeycomb from the factory premises. It has been claimed that removal of Honeycomb is part of maintenance of the factory premises. Credit of the services availed for maintenance of factory premises cannot be denied. The appeal on this count ..... X X X X Extracts X X X X X X X X Extracts X X X X
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