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TMI Blog2018 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue in the following tabular form: Sr Details of Input Service of which credit disallowed Grounds of Denial of credit as per impugned Order Submissions by the Appellant 1. Services rendered at Medical Centre - (Rs.5,658) Annual Maintainence Contract of Autoclave and Schillers SP-1 PFT (ECG Machine) within Refinery (Invoice - Page 131-132) (i) Denied on the ground that services rendered at Medical Centre are excluded from the definition of input service as per clause (l)(C) of Rule 2 of CCR, 2004. (i) Rule 73(W) of the Maharashtra Factory Rules, 1963 prescribed under Section 41-C of the Factories Act, 1948, Occupational Health Centers are required to be set up in the factories carrying on 'hazardous process' as described un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Building, Minas switch house and Main Receiving station, CCU building etc., within Refinery (Utilisation along with Invoice details explained in table (Sr 9 to 16) at - Page 76-77)) (i) Would hit by the exclusion clause (A) of the definition of input service under Rule 2(l) of CCR, 2004. (i) Waterproofing in various areas of plant ensure safety in Operations; (ii) Oil Refining which is "Hazardous process"; and leakages may damage the products; (iii) indirectly related to manufacturing activity which covered is under the main part of definition of 'input service'; (iv) Judgement - JSW Steel (Salav) Ltd. [reported in 2016 (46) STR 863 (T) - Para-1] 2.3 Dismantling of sulphur Pelletizer Shed: Utilised for dismantling of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot mandatory that Service has to be utilised within factory for input service - Endurance [reported in 2017 (52) STR 361 (Bom) - Para-5] 4. Training given to employees (Rs.20,848): Training Fees paid to Experts providing guidance / suggestions to the employees Training for personal benefits of the employees is excluded from the definition of input service as per clause (l)(C) of Rule 2 of CCR, 2004 (i) Training Fees paid to Experts providing guidance / suggestions to the employees about investment of salaries and pension plans; (ii) 'Training' Specifically covered under the inclusive clause of definition; (iii) Exclusion has to be interpretated strictly-excludes, services in relation to outdoor catering, beauty treatment, heal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee." It is clear that health services which are primarily for personal consumption of any employee specifically excluded from the definition of input service. It is claimed by the appellant that the medical centre located in the factory are in terms of Rule 73 (W) of the Maharashtra Factory Rules, 1963. It is obvious that medical centre under Rule 73 (w) has to be located in the factory as claimed by the appellant. From the facts on record, it is not clear that medical centre is lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centre in the factory premises they cannot operate the factory while if the medical centre is used primarily for personal use then the credit would not be admissible. There are no findings from the lower authorities regarding the location of the medical centre and primary use of the health centre. If the said medical centre is not located in the factory or if the said medical centre is primarily used by the families of the employees and not by the personal engaged in the factory then the credit would not be admissible. Thus, the matter is remanded to the original adjudicating authority to determine these facts and decide the issue afresh. The appellants are free to produce all the evidence before the adjudicating authority in terms of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of works contract of the building or civil structure or part thereof and thus would not be hit by the exclusion clause (A) of Rule 2 (l) of Cenvat Credit Rules, 2004. Thus demand on this count is also set aside. 6. In so far as the Cenvat Credit in respect of Help Desk Assistant used for repairs carried out at the colony adjacent to refinery is concerned the same is not directly or indirectly related to manufacturing process. The appellants have relied on the decision of the Tribunal in the case of Manikgarh Cement 2017-TIOL-3832-CESTAT-MUM. It is seen that the decision relied upon in the case of Manikgarh Cement (supra) is related to the definition of input services prior to 01/03/2011 and thus the facts are distinguishable. The defini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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