TMI Blog2009 (4) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 provided the said services are used as input services by the manufacturer or producer of final products or a provider of output taxable service - In any event, tax paid on the overseas commission is related with the goods manufactured by the applicants and, therefore, prima facie, it appears that the applicants are eligible to avail credit - Stay application is allowed - E/310/2009-SM - 220 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench to the Board s Circular F. No. 345/1/2008-TRU, dated 27th June, 2008 wherein it has been clarified that the service tax paid under Section 66A is available as input credit under Cenvat Credit Rules, 2004 provided the said services are used as input services by the manufacturer or producer of final products or a provider of output taxable service. The main contention of the learned D.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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