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Bengal Logistics Versus C.C.E. & S.T.

2016 (45) S.T.R. 429 (Tri. - Del.) - Cenvat credit - disallowance - clearing and forwarding agent and transportation of goods service - service provided from two locations.The address of both the locations are appearing in the form ST-2 Certificate issued by the Jurisdictional Service Tax Authorities. - cenvat credit taken by the Raipur unit on the basis of invoices issued by the service provider in the favor of Kolkata unit - Held that: - the service provider has to receive the service, irrespe .....

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Dated:- 30-10-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri Rishikesh, Advocate Present for the Respondent : Shri G.R. Singh, D.R. ORDER Brief facts of the case are that the appellant is rendering taxable services under the category of clearing and forwarding agent and transportation of goods service. The appellant avails cenvat credit in respect of service tax paid on the input services. The appellant provides the above taxable services from two locations situated .....

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t based on invoices issued by the service provider in favour of its Kokata unit. 2. Heard both sides and perused the records. 3. Rule 3 of the Cenvat Credit Rules, 2004 is the enabling provision, which entitles a manufacturer or service provider to take cenvat credit of the duties and taxes paid on the inputs, capital goods and input services. So far as input or capital goods for a manufacturer is concerned, the requirement of the cenvat statute is that the said goods have to be received in the .....

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