https://www.taxtmi.com/caselaws?id=204903 The Tribunal upheld the authorities' decision to deny the credit of service tax on services received from a commission agent for selling DEPB scrips against excise duty on pharmaceutical goods. The Tribunal found that the sale of DEPB scrips was not directly linked to the manufacturing process of pharmaceutical products, emphasizing the necessity of establishing a clear nexus between the service availed and the business activities to qualify for tax credit on excisable goods. The appeal was ultimately dismissed based on the lack of connection between the service and the manufacturing activities. en-us Thu, 04 Nov 2010 00:00:00 +0530 Mon, 16 May 2011 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204903 The Tribunal upheld the authorities' decision to deny the credit of service tax on services received from a commission agent for selling DEPB scrips against excise duty on pharmaceutical goods. The Tribunal found that the sale of DEPB scrips was not directly linked to the manufacturing process of pharmaceutical products, emphasizing the necessity of establishing a clear nexus between the service availed and the business activities to qualify for tax credit on excisable goods. The appeal was ultimately dismissed based on the lack of connection between the service and the manufacturing activities. Case-Laws Service Tax Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204903