2010 (11) TMI 356

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....Niranjan Babu, SDR, for the Respondent.  [Order] . - Heard both sides. 2. The appellants are manufacturing pharmaceutical ingredients as well as formulations. The appellants have also sold DEPB scrips not utilized by them through a commission agent. The appellants are seeking credit of service tax paid on the services received from the commission agent for selling DEPB scips aga....

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....s - 2010 (19) S.T.R. 431 (Tri. - Ahm.) (c)     Rane TRW Steering Systems Pvt. Ltd. v. CCE, Trichy - 2010 (19) S.T.R. 251 (Tri. - Chen.) (d)    CCE, Raipur v. H.E.G. Ltd. - 2010 (20) S.T.R. 312 (Tri. - Del.) 4. Shri A.B. Niranjan Babu, Ld. SDR, appearing for the department supports the impugned orders and states that there is no nexus between the sal....

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....rips for any purpose and for incurring any expense whether connected or not connected with their manufacturing business. The sale of DEPB scrips is a totally different business for them and unconnected with their manufacturing business. The case laws cited by the Ld. Advocate do not support the claim of the appellants that the service of the commission agent availed by them for selling DEPB scrips....