2009 (8) TMI 172

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.... Technical and Analysis Services, Commission paid to the foreign agents, Courier services and C & F Agent services. The Revenue has taken a stand that cenvat credit of Rs. 2,06,32,908/- availed as Cenvat credit of service tax paid on the above services is not admissible and impugned order has been passed, whereby the Cenvat credit on service tax has been ordered to be recovered with interest. Penalty of Rs. 10,000/- has also been imposed on the appellants. 2. Shri J.C. Patel, Learned Advocate on behalf of the appellants submitted that input services has been defined in Rule 2(1) of Cenvat Credit Rules 2004 and he specifically drew our attention to following portion in the definition "and includes services, used in relation to setting up,....

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....(Tri. - bunal) = 2009-TIOL-655-CESTAT-BANG. (e) CCE, Hyderabad-IV v. Deloitte Tax Services India Pvt. Ltd. - 2008 (11) S.T.R. 266 (Tri. - Bang.) (f) Millipore India Ltd v. CCL Bangalore-II - 2009 (13) S.T.R. 616 (Tri. - Bang.) = 2009 (236) E.L.T. 145 (Tri. - Bang.) (g) Aditya Birla Nuvo Ltd. v. CC Bhavnagar - 2009 (14) S.T.R. 304 (Tri. - Ahmd.) (h) Sanghi Industries Ltd v. CCE, Rajkot - 2009 (13) S.T.R. 167 (Tri. - Ahmd.) = 2009 (234) E.L.T. 367 (Tri. - Ahmd.) 4. Learned SDR, on the other hand submits that the Technical Testing and Analysis services was rendered in respect of a product which was produced on the trial basis and has not been manufactured and sold at all. Therefore, the credit taken in respect of this product ca....

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.... they are covered by the inclusive definition or not. Definition as reproduced shows that it is a wide definition and in terms of the definition, credit is admissible. As regards C&F Services also, we find that observation of the Commissioner is that a service of C&F cannot be considered as a sale promotion, is not correct. C&F has a definite role to play in promotion of sales by storing the goods and supplying the same to the customers, thus he is actually promoting the sales. Further the decision of the Larger Bench of the Tribunal in the ABB Limited case has made it clear that the benefit of credit on service tax is admissible even where the services rendered is beyond the place of removal. The benefit of the decision of the Larger Bench....