TMI Blog2017 (5) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... ger Bench of the Tribunal in the case of CCE v. GTC Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] has held in favor of the assessee - credit allowed. Clearing and forwarding services - Held that:- The Hon’ble Gujarat High Court in the case of CCE, Ahmedabad v. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] has held that clearing and forwarding agent services are cenvatable - credit all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial question of law : (i) Whether the impugned services namely Outdoor Catering, Clearing Forwarding (C F) and the GTA (Good Transport Agency) (outward transportation from factory to buyer s place/premises) in respect of which the assessee had availed in Cenvat credit of service tax amounting to ₹ 37,28,467/- during the period from January 2006 to September 2006, are eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2013 (30) S.T.R. 3 (Guj.)] has held that clearing and forwarding agent services are cenvatable. Similarly, in the case of outward transportation of the goods from the factory of the customer place has been held to be cenvatable by the Larger Bench decision of the Tribunal in the case of ABB Ltd. Confirmed by Hon ble Karnataka High Court reported as CCE v. ABB Ltd. [2011 (23) S.T.R. 97 (Kar.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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