TMI Blog2009 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". 3. He submits that services on which tax has been paid and credit has been taken, can be related to the activities listed in the definition and therefore, the appellants are eligible for the credit taken by them. He also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t taken in respect of this product can be used only in relation to the manufacture of that product and therefore credit is clearly not admissible. As regards other services, he submits that the same have to be considered in the light of the Larger Bench decision of the Tribunal. 5. We have considered the submissions made by both the sides. As rightly submitted by the ld. Advocate on behalf of the appellants, the manufacturing process of medicaments is not comparable to other products. A medicine before it is released in the market has to under go several stages of testing and technical analysis etc. and it is clear that all the products taken up by the Company for production may not reach to the customers as a commercial production as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of the decision of the Larger Bench was not available to the Commissioner at that point of time. As regards courier services, the Tribunal decisions in the case of Deloitte Tax Services (India) Pvt. Limited - 2008 (11) S.T.R. 266 (Tri.- Bang.) and CCL Products (I) Limited - 2009 (16) S.T.R. 305 (Tri. - Bang.) = 2009-TIOL-656-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. The credit of repair and maintenance of photo copier, Air Conditioner, Water Coo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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