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2022 (7) TMI 12 - AT - Central ExciseCENVAT Credit - input service - C&F Agent service - the service is provided upto at the place of removal - Rule 2(l) of Cenvat Credit Rules, 2004 - HELD THAT:- The dispute is related to Cenvat on C&F Agent service. The C&F Agent service is provided for sale of the goods take place on behalf of the appellant. The sale of goods from the C&F Agent service is treated as sale by the appellant themselves, therefore, the C&F Agent services are received upto the place of removal. This issue has been considered in the appellant’s own case NITCO LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DAMAN [2022 (5) TMI 250 - CESTAT AHMEDABAD] where it was held that appellant is entitled for Cenvat credit on Storage and Warehousing Service at C&F Agent’s premises. The C&F Agent Service is admissible input service in the terms of Rule 2(l) of Cenvat Credit Rules, 2004 - Appeal allowed - decided in favor of appellant.
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