2018 (8) TMI 75

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..... nder the Factories Act, 1948 read with Maharashtra Factories Rules, 1963 - As per the requirements of said statutes, maintenance of garden and for providing medical / clinical facilities to the employees within the factory premises, is required to be adhered to by the manufacturer - since the appellant had availed such services for complying with the statutory requirements, the service tax paid th .....

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..... d on manpower recruitment supply agency service and training coaching service received by it from the service provider. Taking of CENVAT Credit on such services was disputed by the department on the ground that those services have nexus with the manufacture of final product and thus, should not be considered as input service for the purpose of availment of the Cenvat benefit. The show ca .....

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..... the case records, I find that use/utilization of the disputed services were within the factory premises of the appellant for complying with statutory requirements mandated under the Factories Act, 1948 read with Maharashtra Factories Rules, 1963. As per the requirements of said statutes, maintenance of garden and for providing medical / clinical facilities to the employees within the factory premi .....

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