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TMI Blog2018 (11) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... de available to other employees additionally without any extra expenditure, it cannot be excluded from the preview of availment of credit since to obtain licence and run such hazardous manufacturing unit, emergency health care facility by way of OHC is a basic requirement and the same has a relation to the manufacturing process. Denial of CENVAT credit on the ground that they fail to keep records of emergency treatment would not deprive the appellant to avail such credit, since it is made to meet a contingency/emergency situation and without any such hazardous accident also, the manpower engaged are entitled to get their remunerations. Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL NO. E/86308/2018 - A/880 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellant Mr. Prateek Khator, Manager (Tax) submitted that maintenance of OHC facility is indispensable under the Factory Act, 1948, for grant of licence to manufacture hazardous effluents and under bonafide belief appellant had availed the credit. In citing judicial decision reported in [ 2016-VIL-302-BOM-CE ] in the case of M/s Larsen Toubro Limited Vs. Union of India, [2014-TIOL-2456-CESTAT-DEL] in the case of M/s Jaypee Sidhi Cement Plant Vs. CCE, Bhopal and other decisions, learned Counsel for the appellant argued that even maintenance of first aid facilities for the workers has to be treated as service used in or in relation to the manufacture of final products. Therefore, denial of CENVAT credit is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories Rules, 1963, hazardous factory shall maintain OHC. First aid and other particulars mentioned therein shall be compulsory maintained by the appellant factory. Further has submitted by the learned Manager (Tax) Mr. Prateek Khator for the appellant Factory Act, 1948 Section 45 made it mandatory for provisions of first aid box and first aid treatment by certificate holder to be readily available within working hours of the factory. What can be inferred from the above discussion is that maintenance of OHC is a statutory requirement for which appellant received services from outside agency and it is undisputed that it had paid 75% of the Service Tax component under Partial Reverse Charge Mechanism and availed the credit. 6. On close pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising that if availability of such a facility is utilised for the benefit of other employees at the time of their basic health needs, at no extra cost, such facility is held to have lost its identity and become a health service centre when there was no Doctor or nurshing staff was appointed by the appellant and the same OHC was being run by a compounder and assistant to meet emergencies. Denial of CENVAT credit on the ground that they fail to keep records of emergency treatment would not deprive the appellant to avail such credit, since it is made to meet a contingency/emergency situation and without any such hazardous accident also, the manpower engaged are entitled to get their remunerations. Hence the order. ORDER 8. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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