2022 (7) TMI 12

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..... ondent ORDER The issue involved in the present case is that whether the appellant is entitled for Cenvat Credit on C&F Agent Services. 2. Shri. Prasanna Sudke, Learned Chartered Accountant appearing on behalf of the appellant submits that in respect of C&F Agent service, the service is provided upto at the place of removal. Therefore, as per the definition of input service provided under Rule 2 .....

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..... es are received upto the place of removal. This issue has been considered in the appellant's own case cited (Supra). 5. Accordingly, I am of the view that the C&F Agent Service is admissible input service in the terms of Rule 2(l) of Cenvate Credit Rules, 2004. Hence, the impugned order is set-aside and the appeal is allowed (Dictated & Pronounced in the open court)
Case laws, Decisions, Jud .....

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