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2021 (10) TMI 380 - AT - Central ExciseCENVAT Credit - input services - C & F Services received by the appellant for the sale of their goods - place of removal - HELD THAT:- Where the sale of goods is taken place through C & F Agent, the premises of the same C & F Agent is the place of removal in terms of definition of ‘place of removal’ provided in Section(4)(3)(c)(iii) of Central Excise Act, 1944. As per the definition of Place of Removal, the C & F Agents premises clearly falls under sub-clause (iii) of clause © of Section 4(3) of Central Excise Act, 1944 is a place of removal. As per Rule 2(l) of Cenvat Credit Rules, 2004 services for clearance of goods up to the place of removal is an admissible input service - Since in the present case goods are cleared from the factory of the appellant and sold through C & F Agent, all the services even from factory gate up to the C & F Agent are used up to the place of removal therefore, the C & F Agent service is admissible input service. As regard the judgment of Hon’ble Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD – II VERSUS M/S CADILA HEALTH CARE LTD. [2013 (1) TMI 304 - GUJARAT HIGH COURT] relied upon by the learned Authorized Representative it was categorically held that clearing and forwarding agent service provided by the agents of the principle manufacture of goods and any goods stored by them after clearance from the factory stored on behalf of the principle only the place of removal under Section(4)(3)(c)(iii) of Central Excise Act, 1944, it was held that the service of C & F Agent is within ambit of Rule 2(l) of Cenvat Credit Rules, 2004 - Even the said judgment of Hon’ble Gujarat High Court supports the case of the assessee. The appellant is entitled for the Cenvat Credit in respect of C & F Agent Service - appeal allowed - decided in favor of appellant.
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