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2017 (12) TMI 833 - AT - Central ExciseCENVAT credit - whether the appellant is eligible to avail the credit of services tax paid by their consignment agent viz. clearance and forwarding agent? - Held that: - the Commissioner(Appeals) has given the finding that appellant has sold their goods through the C&F agents and are eligible as per Rule 2(l) of CCR. Hence the services of C&F fall under the category of C&F, the assessee is entitled for credit of service tax paid on the commission given to the consignment agents - from 01/04/2008, the assessee is not entitled to avail service tax paid on outward transportation, this amendment has no effect so far as the services of C&F agents are concerned and when their services are accepted as input service prior to 01/04/2008, the same services will continue to be input services even after 01/04/2008 - CENVAT credit on input services in respect of which tax paid on C&F agent services even after 01/04/2008 allowed - appeal allowed - decided in favor of appellant.
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