https://www.taxtmi.com/caselaws?id=220198 The HC held that technical testing and analysis services for clinical samples prior to commercial production qualify as input services, entitling the assessee to CENVAT credit. Courier services collecting goods from the factory gate also qualify as input services under Rule 2(l). Clearing and forwarding services related to goods removal are input services but do not constitute sales promotion; thus, CENVAT credit is allowed. However, commission paid to foreign agents for sales promotion was disallowed as such services are not analogous to business activities listed in the Finance Act. Repair, maintenance, interior decoration, construction, and technical inspection and certification services were held to be input services eligible for CENVAT credit, being integrally connected with manufacturing or business operations. Overall, the court favored the assessee on most issues except the commission agent credit claim. en-us Wed, 07 Nov 2012 00:00:00 +0530 Tue, 05 Aug 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220198 The HC held that technical testing and analysis services for clinical samples prior to commercial production qualify as input services, entitling the assessee to CENVAT credit. Courier services collecting goods from the factory gate also qualify as input services under Rule 2(l). Clearing and forwarding services related to goods removal are input services but do not constitute sales promotion; thus, CENVAT credit is allowed. However, commission paid to foreign agents for sales promotion was disallowed as such services are not analogous to business activities listed in the Finance Act. Repair, maintenance, interior decoration, construction, and technical inspection and certification services were held to be input services eligible for CENVAT credit, being integrally connected with manufacturing or business operations. Overall, the court favored the assessee on most issues except the commission agent credit claim. Case-Laws Central Excise Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220198