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2013 (7) TMI 711 - AT - Central ExciseCenvat Credit on Input services - Cenvat credit availed on courier services and C&F agent services - Definition of input services does not include the services availed from place of removal but is up to the place of removal. In short, Revenue’s case is that C&F agent services and courier services are utilised by the respondent only after the goods are cleared from the factory premises, which is the place of removal – Held that:- Period involved in this case is from September 2004 to October 2007 i.e. prior to the date on which provisions of definition of Rule 2(l) of the Cenvat Credit Rules, 2004 was amended from 01.03.08 - Therefore relying upon the decision of Hon’ble High Court of Karnataka in the case of ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and the judgment of the Hon’ble High Court of Gujarat in the case of Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT]- Cenvat Credit allowed – Decided against Revenue. Board s circular No.390/MISC/63/2010-JC dated 17.08.11 - Not to file an appeal to the Tribunal if the amount is less than ₹ 1,00,000/- - Held that:- Amount involved in the appeal is ₹ 95,009/- - Appeal also needs to be dismissed in limine as per the Board s circular dated 17.08.11 – Decided against Revenue.
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