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2018 (3) TMI 615 - AT - Central ExciseCENVAT credit - input services which belong to the buyers - C&F agency services - case of the department is that C&F agency services was not received by the appellant whereas same is rendered to the buyer directly therefore it is not input service for the appellant - Held that: - Merely because the appellant have arranged C&F service through C&F agency and billing is made by C&F agency to the appellant does not mean that the appellant is a recipient of the service - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant. Appeal dismissed - decided against appellant.
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