2010 (8) TMI 407

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..... ting, dispatch instructions, issuing cheque for procurement, sending stock transfer documents to depots, receiving dispatch instructions from marketing/depots/Head office etc. - Held that: - services have been used in relation to all kinds of activities which have been said to used in relation to manufacture of final product and clearance of final product as well as business activities, as defined .....

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..... earned DR submitted that the availment of credit on service tax is not correct in view of the fact that services can not be said to have been used in or in relation to the manufacture of final product and clearance of the final products up to the place of removal. He also submitted that reliance of the Commissioner on the decision of the Larger Bench decision in the case of ABB Limited reported .....

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..... As rightly observed by Commissioner, the input service includes various services related to manufacturing activities as well as business activities. The courier services are used by the respondents for placing order, filing quotation for procurement as well as marketing, dispatch instructions, issuing cheque for procurement, sending stock transfer documents to depots, receiving dispatch instructio .....

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