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2013 (7) TMI 675 - AT - Central ExciseCENVAT Credit of Service Tax paid by the service provider on C&F services is availed as CENVAT Credit - Rule 2(l) of CENVAT Credit Rules, 2004 defines the input services which are used by provider of output taxable services and by the manufacturer for manufacturing of final product from the place of removal - Revenue s assertion is that C&F agent’s godown is not a place of removal and there must be nexus of manufacture and clearance of final product from the place of removal – Held that:- Relying upon the judgment of Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] and there is no dispute that C&F agent services were availed by the respondent-assessee in respect of clearing and forwarding of their final product in the market. This activity can be considered as an activity in relation to business of the respondent-assessee – Also, similar decision was passed in the case Commissioner of Central Excise, Vadodara Versus M/s. Inox India Limited[2013 (2) TMI 59 - CESTAT Ahmedabad ] – Credit available – Decided in favor of Assessee.
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