TMI Blog2013 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... s assertion is that C&F agent’s godown is not a place of removal and there must be nexus of manufacture and clearance of final product from the place of removal – Held that:- Relying upon the judgment of Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] and there is no dispute that C&F agent services were availed by the respondent-assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit of Service Tax paid by the service provider on C F services is availed as CENVAT Credit by the respondent-assessee. Show cause notice was issued for denying such CENVAT Credit, which was, after due process of law, adjudicated and confirmed. On an appeal filed by the respondent-assessee, the first appellate authority set aside the impugned order by relying upon the judgment of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the respondent-assessee and dismissed the appeal filed by the Revenue. 5. On perusal of the records and the findings recorded by first appellate authority and also the grounds of appeal filed by the Revenue, I find that the issue is now squarely covered by the judgment of Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. and there is no dispute that C F agent servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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