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2010 (11) TMI 356 - AT - Service TaxCredit of service tax paid - The appellants are manufacturing pharmaceutical ingredients as well as formulations - 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 against excise duty payable on pharmaceutical ingredients and formulations manufactured by them. In the case of CCE, Chennai v. Sundaram Brake Linings , this Bench has examined in great detail the tests required for entitlement to credit of tax paid on input service for paying excise duty on manufactured goods. Held that: it is clear that no such nexus exists between the service availed for selling DEPB scrips and the manufacture of pharmaceutical products - Hence, the appeal is dismissed.
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