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TMI Blog2010 (11) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ips not utilized by them through a commission agent - The appellants are seeking credit of service tax paid on the services received from the commission agent for selling DEPB scips against excise duty payable on pharmaceutical ingredients and formulations manufactured by them. In the case of CCE, Chennai v. Sundaram Brake Linings , this Bench has examined in great detail the tests required for en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on pharmaceutical ingredients and formulations manufactured by them. The credit of service tax has been denied by the authorities below on the ground that the service relating to sale of DEPB scrips cannot be considered as an input service in or in relation to manufacture of the pharmaceutical goods. 3. Shri V. Ravindran, Ld. Advocate argues that the service relating to sale of DEPB scrips ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials and the authorities below have rightly denied the credit of service tax paid for such sale through the commission agent. 5. I have considered the arguments from both sides. The input service has to have a nexus with the manufacturing process for grant of credit of tax paid on input service for paying duty on finished excisable goods. The argument that the money received from sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake Linings - 2010 (19) S.T.R. 172 (Tri. - Chen.), this Bench has examined in great detail the tests required for entitlement to credit of tax paid on input service for paying excise duty on manufactured goods in the light of the Hon'ble Supreme Court's decision in the case of Maruti Suzuki Ltd. v. CCE - 2009 (240) E.L.T. 641 (S.C.). Applying the same decision of the Hon'ble Supreme Court, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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