TMI Blog2015 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. (2010 (6) TMI 336 - CESTAT, CHENNAI), dealt the identical issue of product liability insurance. - applicants have made out a prima facie case for full waiver of pre-deposit of duty along with interest and penalty. In view of the above, I waive pre-deposit of the entire amount of duty along with interest and penalty and stayed its recovery till the disposal of the appeal. - Stay granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant reiterated the findings of the adjudicating authority. The adjudicating authority has rightly allowed the input service credit and discussed the issue in detail. Whereas, the appellate authority has relied upon the decision of the Tribunal, which relates to the transit insurance. He submits that on identical issue, this Tribunal allowed the appeal in the case of Rotork Control (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 (286) ELT 558 (Tri.- Mumbai) 4. CCE, Bhopal Vs. Quantum Instruments Electronics 2014(302) ELT 113 (Tri. Del.) 4. After hearing the submissions of both sides, I find that the adjudicating authority has dropped the proceedings and allowed the input service credit on the product liability insurance. I find from the decision of the Tribunal in the case of Rotork Control (India) Pvt. Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) Ltd. 2009 (16) STR 305 and CCE, Raipur Vs. Beekay Engg. Castings Ltd. 2009 (16) STR 709 and also 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 clearing and forwarding services, I accept the assessees contention that this i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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