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TMI Blog2010 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - The assessees herein, who are manufacturers of Electrical Manual Value Actuators, availed credit of service tax paid on services such as insurance for public and product liabilities, building and machinery, maintenance of water coolers, manpower agency, consultancy services, clearing and forwarding services, banking commission etc. Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 253/2009 has been preferred by the assessees and Appeal No. 257/09 has been preferred by the Revenue against the same impugned order. 2. I have heard both sides. Services availed by the assessees are expenses falling within the category of those listed in para 4.1 of CAS-4 which defines "cost of production" as follows :- "Cost of production : Cost of production shall consist of Material co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase for fresh decision to the adjudicating authority after accepting their contention that insurance for public and product liabilities is a service in relation to manufacturing activity in the light of Tribunal's decision in CCE, Guntur v. CCL Products (India) Ltd. [2009 (16) S.T.R. 305] and CCE Raipur v. Beekay Engg. & Castings Ltd. [2009 (16) S.T.R. 709], and also accepting the claim that consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra as well as decision in H.E.G. Ltd. v. CCE, Raipur [2010 (17) S.T.R. 178]. 4. The appeal of the assessees is thus allowed by way of remand. 5. As regards the Revenue's appeal, services such as maintenance of water coolers within factory premises and house keeping of the area within the factory premises have already been held to be 'input services' eligible to credit in the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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