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2016 (12) TMI 1810 - AT - Service TaxCENVAT Credit - input services - C & F Agent service was availed to make clearance of final product - Revenue denies credit on the ground that service availed was up to the place of delivery - HELD THAT:- There is no provision in law to deny the credit where the service of C&F agent is availed for clearance of the goods irrespective of destination of delivery. The place from which clearance is to be made and place up to which clearance is to be made not being the stipulation of the law, denial of Cenvat credit is uncalled for. Appeal allowed - decided in favor of appellant.
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