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2014 (7) TMI 355 - AT - Central ExciseCENVAT Credit - Custom House Agent service - Whether appellants are eligible to avail cenvat credit of service tax paid on CHA, Courier services and C&F service - Held that:- Tribunal in the case of Nirma Ltd. [2007 (9) TMI 253 - CESTAT AHEMDABAD] had denied credit on this issue. But, in the latest decision of "Pokarna Ltd." (2013 (3) TMI 504 - CESTAT, BANGALORE) after discussing the scope of place of removal as mentioned in section 4 of the Central Excise Act had allowed the credit of service tax on CHA service. I find force in the submission of Ld. advocate that the goods cleared through consignment agent would be treated as "place of removal" under Section 4 of the Central Excise Act. Therefore, prima facie, I do not find reason to deny credit on these services. Accordingly, I waive predeposit of duty along with interest and penalty till disposal of appeals - Stay granted.
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