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2010 (6) TMI 336 - CESTAT, CHENNAIInterest and penalty - Assesses 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 - Notices were issued proposing denial of ineligible credit - assessees' submission is that the services in dispute have formed part of the cost of production as per CAS-4 which is the cost accounting principle for determination of the cost of production - Held that: - 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 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 credit
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