https://www.taxtmi.com/caselaws?id=35150 Technical testing and analysis services used for trial production and commencement of manufacture were treated as prima facie eligible for service tax credit because they were integrally connected with the manufacturing process. Courier services for export consignments, commission paid to foreign agents, clearing and forwarding services, and repair and maintenance of factory equipment were also treated as prima facie admissible as part of the business and manufacturing chain. On that basis, a strong prima facie case was found for waiver of pre-deposit, and recovery of disputed duty, interest, and penalty was stayed pending appeal. en-us Mon, 24 Nov 2008 00:00:00 +0530 Sun, 10 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35150 Technical testing and analysis services used for trial production and commencement of manufacture were treated as prima facie eligible for service tax credit because they were integrally connected with the manufacturing process. Courier services for export consignments, commission paid to foreign agents, clearing and forwarding services, and repair and maintenance of factory equipment were also treated as prima facie admissible as part of the business and manufacturing chain. On that basis, a strong prima facie case was found for waiver of pre-deposit, and recovery of disputed duty, interest, and penalty was stayed pending appeal. Case-Laws Service Tax Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35150