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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 ..... denial of credit on services availed by the assessees and remit the case 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 - accepting the claim that consultancy services are essential inputs in relation to the manufacturing activity as such services have been availed in obtaining ISO certification of the assessees' products - 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 consumed, Direct Wages and Salaries, Direct Expenses, Works Overheads, Quality Control cost, Research and Development cost, Packing cost, Administrative Overheads relating to production. To arrive at cost of production of goods dispatched for captive consumption, adjustment for Stock of work-in-progress, finished goods, recoveries for sales of scrap, wastage etc. shall be made" 3. The assessees' submission is that the services in dispute have formed part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the light of Millipore decision supra 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 assessees' own case vide Tribunal's order No. 749/10 dt. 7-7-10 [2010 (20) S.T.R. 29 (Tri.-Chennai)] following the decision of Balkrishna Industries Ltd. v. CCE, Aurangabad reported in 2010 (18) S.T.R. 600 = 2010 (254) E.L.T. 301 (Tribunal). Following the ratio of the above decisions, I uphold the impugned order in so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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