BINANI CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.)

(2.) THE prayer in the application is to dispense with the condition of pre -deposit of amount of Rs. 93,770/ - confirmed against the applicant/appellant on the ground that the credit of service tax availed in respect of man power recruitment agency services obtained at the medical & health centre of the appellant, located in the factory premises, is not available to them. It is the contention of the appellant that the said medical & health centre is required to be provided by the appellant who are otherwise engaged in the manufacture of cement, in terms of Factories Act, 1948 read with Rajasthan Factories Rules, 1951. Larger Bench of the Tribunal in the case of CCE v. GTC Industries Ltd. - : TIOL -1634 -CESTAT -MUM -LB : 2008 (12) S.T.R. 468 (Tri. - LB) has held that if the activity is provided under the statutory obligation, such activity would have nexus with manufacturing activity of the assessee has to be treated as input service. Inasmuch as the issue is prima facie covered by the above decision, I dispense with the condition of pre -deposit of penalty and allow the stay petition unconditionally.