TMI Blog2017 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... & Cus, Vapi Vs. Apar Industries Ltd. [2010 (8) TMI 407 - CESTAT, AHMEDABAD] that for the service tax paid for the input service of courier, assessee is entitled to claim Cenvat credit - in respect 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 [2013 (12) TMI 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such availability of the credit of service tax paid on them under rent a cab services can be held to be availed for the purposes of providing output 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. The said order has not been challenged by the Revenue and as such has attained finality. We accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 place at the port of shipment as the ownership of the goods and the risk on the goods rested with them only till the goods were cleared from the customs frontiers. Without even an attempt to consider the merits of this plea, the adjudicating authority proceeded to hold that the factory gate was the place of removal of the goods and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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