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2016 (1) TMI 561 - CESTAT CHENNAI

2016 (1) TMI 561 - CESTAT CHENNAI - TMI - Cenvat credit - input services - CHA services, Courier Services and C & F services. - export of goods and sale of goods through depot - credit upto the place of removal - Held that:- in a recent Board's circular No.999/6/2015-CX dt. 28.2.2015 clarified that in the case of export, place of removal is the port and also categorically clarified that eligibility of cenvat credit shall be determined accordingly. Therefore, the appellants are eligible for input .....

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&F Agents services and availed input credit on the commission paid to C&F agents.

Appellants are eligible for cenvat credit on the input services viz. CHA services, Courier Services and the C&F Agents services. The demand is liable to be set aside. Since the demands are set aside, the question of imposing penalty does not arise. - Decided in favor of assessee. - Appeal Nos. E/40059 & 40060/2014 - FINAL ORDER NO.41790-41791/2015 - Dated:- 31-12-2015 - Shri R.Periasami, Technical Member .....

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and disallowed cenvat credit availed on above input services and also imposed penalty. On appeal, Commissioner (Appeals) vide common impugned order-in-appeal dt. 20.11.2013 upheld the orders and rejected the appeals. Hence the both the appeals before Tribunal. 2. Ld. counsel appearing for the appellants submitted a written synopsis. He submits that in respect of CHA services and Courier services, the issue stands settled by the Hon'ble Gujarat High Court and also Board's circular No. 99 .....

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315 (Tri.-Bang.) (5) CCE & ST LTU Chennai Vs Axles India Ltd.-2015 (39) S.T.R. 281 (Tri.-Chennai) 3. In the case of inputs services availed on C&F Agents services, he submits that as per Section 4 (3) (c) (ii) of Central Excise Act, in the case of manufacturer clearing the goods from their depot, the definition of "place of removal" would include "depot", "consignment agents" or any other place from where the goods are to be sold after clearance from the fac .....

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above circular dt. 28.2.2015. 4. On the other hand, Ld. AR reiterates the findings of the impugned order and submits that appellants have used courier services for transport of goods which is clearly outside the purview of "input services". 5. After hearing both sides, I find that the short issue relates to denial of cenvat credit on CHA services, Courier services and C&F Agents services. As regards CHA and courier services, the Hon'ble Gujarat High Court in the case of Commiss .....

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