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TMI Blog2018 (10) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... the said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services - appeal allowed - decided in favor of appellant. - E/42247/2017 - 42574/2018 - Dated:- 9-10-2018 - Shri P. Dinesha, Member (Judicial) For the Appellant : Shri. Vikram Katariya, Consultant For the Respondent : Shri. L. Nandakumar, AC (AR) ORDER This appeal is filed by the assessee wherein the assessee has challenged the Order-in-Appeal No. 64/2017 dated 09.08.2017 passed by the Commissioner of G.S.T. Central Excise (Appeals), Coimbatore at Tiruchirapalli. The Commissioner (Appeals) has by allowing the Revenue s appeal held that the availment of input service tax on insurance premium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cola Beverages Pvt. Ltd. - 2015 (10) TMI 2463 (CESTAT-New Delhi), wherein this Tribunal has observed as under : 8. The Tribunal in NTF India Pvt. Ltd. v. CCE, Delhi-III was dealing with the issue whether housekeeping services would qualify as input service. The Tribunal observed as under :- As regards the housekeeping service, the same undisputedly has been used for keeping the factory premises neat and clean which is a statutory requirement of Section 11 of the Factories Act, 1948. In view of this, the service have to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with the provisions of the Factories Act, manufacturing operations are not possible. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption of any employee or the cost of which is included as part of salary of the employees as cost to company basis. In the present case, the cost of such services, are admittedly borne by the company and not by the employee. Therefore, I hold that the appellant has correctly claimed the Cenvat credit on outdoor catering services. Accordingly, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. 9. In the light of the facts, foregoing discussion and judicial pronouncement on the issue, I fully agree with the view taken by CESTAT, Mumbai Bench in the appellants own case reported in 2014- TIOI-25460-CESTAT-MUM. With regard to the public liability insurance, I find that without t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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