2008 (11) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts that the Commissioner has disallowed the Cenvat credit of Service Tax paid on the following services. (a) Technical Testing and Analysis service for the final product where even the trial production have not been started, (b) Commission paid to foreign agents, (c) Courier service charges paid towards goods exported by Air, (d) Clearing and Forwarding agent's service for distribution of their final products, (e) Service tax paid for Repair and Maintenance of copier machine, air conditioner, water cooler, etc. Is admissible to the assessee. 3. Credit of service tax paid on Technical Testing and Analysis service has been disallowed on the ground that only trial production has been made and even though more than a year has lapsed, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther hand, reiterates the logic followed by the Commissioner and submits that out of the demand, major amount is represented by the service tax paid on Technical testing and analysis. He submits that appellants are yet to start the manufacture and they do not even know whether these goods will ever be manufactured. Under these circumstances, credit cannot be allowed. 6. We have considered the rival submissions. There is no dispute that the appellants have received the services. As regards technical testing and analysis service, there cannot be any dispute that it is related to manufacture. In case of medicines, unless such service is obtained and proper testing is done, commercial production cannot be started. Further, even the medicines m....