2016 (12) TMI 1810 - AT - Service Tax

CENVAT Credit - input services - C F Agent service was availed to make clearance of final product - Revenue denies credit on the ground that service availed was up to the place of delivery - HELD THAT - There is no provision in law to deny the credit where the service of C F agent is availed for clearance of the goods irrespective of destination of delivery. The place from which clearance is to be made and place up to which clearance is to be made not being the stipulation of the law, denial of Cenvat credit is uncalled for. Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that service tax paid on C & F Agent services for clearance of goods is eligible for Cenvat credit. Revenue's denial of credit based on the destination of delivery was deemed unfounded as there is no provision in the law for such denial. The decision was made under Rule 3 of CCR, 2004.