2015 (3) TMI 79

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....our appeals are arising out of a common order in appeal passed by the Commissioner (Appeals). The adjudicating authority allowed the input service credit availed on product liability insurance service and also dropped further proceedings initiated under the show cause notice. The Revenue filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) has allowed the Revenue appeals. Ag....

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.... lakhs and these appeals are to be dismissed on the monetary ground. On merits, he reiterated the findings of the Order in Appeal and submits that input service credit is availed on the post manufacturing activity and it is not in or in relation with the manufacture of the final products. He relied upon the following case laws in support of his contention. 1. Telco Construction Eqpt. Co.Ltd.Vs.....

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....ost of production as per CAS-4 which is the cost accounting principle for determination of he cost of production. Since the above submission was not raised by the assessees before the authorities below, I set aside the impugned order in so far it relates to denial of credit on services availed by the assessees and remit the case for fresh decision to the adjudicating authority after accepting thei....

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.... maintenance contract are also input services on which credit is admissible in the light of Tribunals decisions in CCL Products cited supra and Millipore India Ltd. Vs. CCE, Bangalore 2009 (13) STR 616 = 2009 (236) ELT 145 and mediclaim insurance is also an input service in the light of Millipore decision supra as well as decision in H.EG. Ltd. Vs. CCE, Raipur 2010 (17) STR 178. 5. In view of t....