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

2015 (10) TMI 2527 - CESTAT NEW DELHI

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 T .....

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e have been received. Here, the input service has been received by the appellant. Thus, taking of cenvat credit by the appellant is in conformity with the Cenvat Statute. Further, since the registration certificate issued by the Jurisdictional Servic .....

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y, 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 forward .....

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f both the locations are appearing in the form ST-2 Certificate issued by the Jurisdictional Service Tax Authorities. During the disputed period, in respect of the invoices issued by the service provider in favour of the appellant s Kolkata Unit, the .....

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vice 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 t .....

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cts . With regard to the input service, the said rule provides that the services have to be received by the manufacturer of final product or by the provider of output service . On perusal of Rule 3 of the Rules, it reveals that the criteria laid down .....

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