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2017 (5) TMI 875 - AT - Central ExciseCENVAT credit - eligible input services - CHA services - courier services - clearing and forwarding agent service - Held that: - it appears that the subject services viz. CHA service, courier service and clearing and forwarding agent service are eligible input service on which the assessee appellant is entitled to take Cenvat credit - for CHA services, reliance placed in the case of Mundra Ports & Special Economic Zone Ltd. Vs. CCE, Rajkot [2008 (9) TMI 117 - CESTAT AHEMDABAD], where it was held that input service of CHA is eligible to be claimed as Cenvat credit by the assessee - in respect of Courier services, the Tribunal decided in the case of CCE & Cus, Vapi Vs. Apar Industries Ltd. [2010 (8) TMI 407 - CESTAT, AHMEDABAD] that for the service tax paid for the input service of courier, assessee is entitled to claim Cenvat credit - in respect of clearing and forwarding agent service, there is again a decision by the Tribunal in the case of Ashirvad Pipes Pvt. Ltd. Vs. CCE, Bangalore [2013 (12) TMI 1268 - CESTAT BANGALORE] whereunder C&F agent service is found to be eligible service for claiming Cenvat credit by the assessee - credit allowed - decided in favor of assessee.
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