TMI Blog2021 (10) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of removal is an admissible input service - Since in the present case goods are cleared from the factory of the appellant and sold through C F Agent, all the services even from factory gate up to the C F Agent are used up to the place of removal therefore, the C F Agent service is admissible input service. As regard the judgment of Hon ble Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD II VERSUS M/S CADILA HEALTH CARE LTD. [ 2013 (1) TMI 304 - GUJARAT HIGH COURT] relied upon by the learned Authorized Representative it was categorically held that clearing and forwarding agent service provided by the agents of the principle manufacture of goods and any goods stored by them after clearance from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .- 2013 (30) S.T.R. 3 (Guj.) 03. I have carefully considered the submission made by learned Authorized Representative and perused the records. In the present case, the issue to be decided is that whether the appellant is entitle for Cenvat Credit on clearing and forwarding service received by the appellant in connection with sale of their goods. I find that where the sale of goods is taken place through C F Agent, the premises of the same C F Agent is the place of removal in terms of definition of place of removal provided in Section(4)(3)(c)(iii) of Central Excise Act, 1944 which is reproduced below:- (c) place of removal means (i) a factory or any other place or premises . (ii) a warehouse or any other place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorized Representative it was categorically held that clearing and forwarding agent service provided by the agents of the principle manufacture of goods and any goods stored by them after clearance from the factory stored on behalf of the principle only the place of removal under Section(4)(3)(c)(iii) of Central Excise Act, 1944, it was held that the service of C F Agent is within ambit of Rule 2(l) of Cenvat Credit Rules, 2004. Even the said judgment of Hon ble Gujarat High Court supports the case of the assessee. 04. Accordingly, I am of the view that the appellant is entitle for the Cenvat Credit in respect of C F Agent Service. The impugned orders are set aside. Appeals are allowed. (Dictated Pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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