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2022 (5) TMI 250 - AT - Central ExciseCENVAT Credit - input services - place of removal - Storage and Warehousing Service for storage of goods at the premises of C&F agent in relation to onward sale of goods, cleared by the appellant from the factory - HELD THAT:- The dispute is in relation to Service of Storage and Warehousing at the premises of C&F Agent as the agent of the appellant from whose premises the sale of goods take place on behalf of the appellant only. In terms of Section 4 of Central Excise Act, the place from where the goods is sold is also the place of removal - In the present case since the sale of goods is from the C&F Agent’s premises, the said premises is the place of removal. Therefore the service provided upto the place of removal is admissible input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Even in terms of inclusion clause under Rule 2(l) of Cenvat Credit Rules, 2004, the service of Storage and Warehousing is clearly included and for this reason also the appellant is entitled for Cenvat credit. The appellant is entitled for Cenvat credit on Storage and Warehousing Service at C&F Agent’s premises - appeal allowed - decided in favor of appellant.
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