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2009 (12) TMI 76 - AT - Service TaxDocuments for availing credit – contention of appellant is that for valuation purpose, payment by debit note included and hence credit admissible - while the authorities below have examined the case with reference to admissibility of debit notes as valid documents, there does not appear to have been any examination done as to whether the impugned services in respect of which credit is being sought can be considered as input service. - Prima facie, it appears that the consignment agents’ services and the selling agents’ services are not in the nature of input services which are used in or in relation to the manufacture of excisable goods. Hence, the definition of input service under the CENVAT Credit Rules which includes “activities relating to business” cannot be interpreted to include an activity which is a post- manufacturing activity. - The learned counsel has raised a pertinent question that in these cases the appellants were only put on notice regarding the eligibility of debit note as a valid document for taking credit and not on the question of the impugned taxable service being ineligible input service. - Keeping in view the foregoing, I set aside impugned orders. The cases are remanded to the original authority for examining the matter afresh and for passing fresh orders.
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