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M/s Maral Overseas Ltd. Versus CCE, Indore

CENVAT credit - eligible input services - CHA services - courier services - clearing and forwarding agent service - Held that: - it appears that the subject services viz. CHA service, courier service and clearing and forwarding agent service are eligible input service on which the assessee appellant is entitled to take Cenvat credit - for CHA services, reliance placed in the case of Mundra Ports & Special Economic Zone Ltd. Vs. CCE, Rajkot [2008 (9)117 - CESTAT AHEMDABAD], where it was held that .....

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1268 - CESTAT BANGALORE] whereunder C&F agent service is found to be eligible service for claiming Cenvat credit by the assessee - credit allowed - decided in favor of assessee. - E/2010/2012-SM with E/CO/4371/2012 - Final Order No. 53117/2017 - Dated:- 19-4-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Dhruv Tiwari, Advocate - for the appellant Shri K. Poddar, DR - for the respondent ORDER Per Ashok K. Arya : The appellant viz. M/s Maral Overseas Ltd. has filed this appeal against the Order .....

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submissions of both the sides, it appears that the subject services viz. CHA service, courier service and clearing and forwarding agent service are eligible input service on which the assessee appellant is entitled to take Cenvat credit. 3.1 In the case of CHA services, the Tribunal has given decision in the case of Mundra Ports & Special Economic Zone Ltd. Vs. CCE, Rajkot - 2009 (13) STR 178 (Tri.-Ahmd.) stating that input service of CHA is eligible to be claimed as Cenvat credit by the ass .....

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tput services. The same are covered by the definition of input services as contained in Rule 2(l) of Central Excise Rules (sic) [Cenvat Credit Rules, 2004] inasmuch as the same are used by a provider of taxable service for providing a output service. We also note that the Commissioner (Appeals), Rajkot vide order-in-appeal No. 346/2007/Commr(A) /RAJ dt. 30-11-2007 has allowed credit of the service tax paid by the appellants on mobile phone, rent a cab, CHA and Surveyor charges and professionals. .....

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dered the submissions made by both sides. As rightly observed by Commissioner, the input service includes various services related to manufacturing activities as well as business activities. The courier services are used by the respondents for placing order, filing quotation for procurement as well as marketing, dispatch instructions, issuing cheque for procurement, sending stock transfer documents to depots, receiving dispatch instructions from marketing/depots/Head office etc., the activities .....

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e case of clearing and forwarding agent service, there is again a decision by the Tribunal in the case of Ashirvad Pipes Pvt. Ltd. Vs. CCE, Bangalore - 2012 (31) STR 693 (Tri.-Bang.) whereunder C&F agent service is found to be eligible service for claiming Cenvat credit by the assessee. The Tribunal in the said case observes as under : 6. After considering the submissions, I find that it was clearly stated by the appellant before the adjudicating authority that the transaction of sale took p .....

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