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TMI Blog2010 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ceiver of the service. 2. Learned JDR on behalf of the Revenue submits that the reliance of the Commissioner (Appeals) on the decision of the Tribunal in the case of M/s Metro Shoes (P) Ltd., who has decided in favour of the appellant, was not correct. According to him, the decision in case of M/s Metro Shoes (P) Ltd. 2008 (10) STR 382 supports the stand that the service tax paid in respect of sale of the goods upto the place of removal is eligible for taking credit. Therefore, the decision which was relating to different services cannot be applied to the present case. Further, he relies upon the decision of the Tribunal in case of M/s Excel Crop Care Ld. Vs. CCE as reported in 2007 (7) STR 451 (Tri-Ahmd.), whereby the Tribunal had rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of removal, credit of service tax paid on such service, would be admissible, is not applicable. However, in the case of M/s Coca-cola India (P) Ltd., reported in 2009 (242) ELT 168 (Bom.), Hon'ble High Court of Mumbai had considered the admissibility of credit of service tax to a manufacturer and a detailed analysis of admissibility was made and observed as follows: "39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned: (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacturer of final products (ii) Any service used by the manufacturer, whether directly or indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any particular category of an income of a co-operative society is exempt. If it fell within any one head of exemption, it would be free from tax notwithstanding that the conditions of another head of exemption are not satisfied and such income is not free from tax under that head of exemption." 5. In the said decision of Hon'ble High Court of Mumbai, the conclusion that emerges is the legislative intent in respect of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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