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TMI Blog2018 (10) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... his issued involved in the present case is that whether the appellant eligible is for Cenvat credit in respect of Service Tax paid on Insurance services of "Product Liability & product Recall Insurance Policy". The policies is in respect of goods manufacture and sold by appellant. The adjudicating authority denied the Cenvat Credit on the ground that the Insurance is for post removal activities, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Commissioner (Appeals) has mentioned in the order that this order is not binding on him. He also placed reliance on the following judgment. * ROTORK CONTROL (INDIA) PVT.LTD. Vs. COMMR.OF c. EX., CHENNAI-2010 STR 684 (Tri. Chennai) * HARSHA ENGINEERS LTD Vs. COMMISSIONER OF c.EX., AHMEDABAD-2012 (27) STR 164 (Tri. Ahmd.) * COMMISSIONER OF C. EX., TIRUNELVELI Vs. india cements ltd. - 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pre-determined the goods can be supplied only after the Product Recall Policy is taken then it becomes part of cost of the final product, during the manufacturing of the same. I also perused the order of the Commissioner (Appeals) in case of different assessee case i.e in Orbit Bearing India Pvt. Ltd (Supra). The Commissioner (Appeals) after detailed finding by interpreting the definition of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. Therefore, for his reason also the service falls under the definition of input services.
6. As per my above discussion, I am of the considered view that the Service Tax paid in respect of product recall policy for sale of the finished goods is eligible for Cenvat Credit. Hence, impugned orders are set aside. The appeals are allowed.
(Dictated and pronounced in the open court) X X X X Extracts X X X X X X X X Extracts X X X X
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