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2013 (12) TMI 149 - AT - Service TaxEligibility of CENVAT credit - Testing and Analyses Service - Receipt of new drugs from foreign based companies for testing and analyzing on human beings/volunteers - Held that:- The testing of new drugs has been done in India with the help of volunteers and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being rendered to the volunteers in connection with the testing of the drugs. The service is contained in the form of test reports which have been submitted to foreign based drugs companies. Further, the alternative plea of the appellant that the service of testing and analysis relating to new drugs are exempted is also relevant - Following decision of Commissioner of Service Tax, Ahmedabad v. B.A. Research India Pvt. Ltd. [2009 (11) TMI 213 - CESTAT, AHMEDABAD] - Stay granted.
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