2009 (8) TMI 172 - CESTAT, AHMEDABAD

Credit of service tax paid on input service - testing and technical analysis service in respect of medicines which never reached the market - Even the trial manufacture and R & D conducted in respect of such drugs which did not reach to the market has to be considered as part of the manufacturing process and business activity. Therefore, even if goods have not reached commercial production stage, 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. Service even though rendered is beyond the place of removal, credit is admissible - As regards courier services, the Tribunal decisions in the case of Deloitte Tax Services (India) Pvt. Limited –[2008 - TMI - 3715 - CESTAT, BANGALORE] and CCL Products (I) Limited – [2009 - TMI - 34642 - CESTAT, BANGALORE] squarely cover the specific service and therefore the same is admissible. - Similarly, Foreign Commission Agent services are also admissible, since it is a sale promotion - Without maintenance and repair or management, the factory cannot be nun and therefore, service tax paid on these services is also admissible - in view of. the several decisions cited by the learned advocate the credit of repair and maintenance of photo copier, Air Conditioner, Water Cooler etc. is also available. – Appeal allowed