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2014 (11) TMI 119 - AT - Central ExciseCENVAT Credit - Whether the appellant is eligible to avail the CENVAT Credit of Service Tax paid on Technical Testing & Analysis services, Technical Inspection & Certification services and Intellectual Property Right services received by the appellant for drug formulation - Held that:- the services of technical inspection and certification are provided by the service provider in respect of the P.P. medicaments manufactured and to be manufactured by the appellant. It is on record that the appellants have themselves stated that some of the services are for the products which are to be manufactured in future - there being no dispute as to the receipt of the services provided in respect of technical inspection and certification services, that also in respect of the finished goods which are manufactured and to be manufactured, the services in our considered view will fall within the expression ‘activities of business’. It is a common knowledge that before introducing any final product especially P & P Medicaments, detailed analysis; research and technical study requires to be undertaken as to the efficacy, side effect and tolerance of the medication. The service provider conducts all these experiments and certify as to the acceptability of the said medicaments. - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the technical testing services - Decided in favour of assessee.
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