TMI Blog2016 (6) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... MBAI] has held in favor of the assessee - As regards the clearing and forwarding services, the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] has held that clearing and forwarding agent services are cenvatable - in the case of outward transportation of the goods from the factory of the customer place has been held to be ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... catering services, the Larger Bench of the Tribunal in the case of CCE vs. GTC Ltd. [2008 (12) ELT 468 (Tri-LB)] has held in favour of the assessee. The said decision was before the Honble High Court of Bombay and was affirmed in the case of CCE Nagpur vs. Ultratech Cement Ltd. [2010 (260) ELT 369 (Bom)]. As regards the clearing and forwarding services, the Honble Gujarat High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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