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2024 (6) TMI 841 - AT - Central ExciseIssues involved: 1. Eligibility of input service credit on C&F Agent service on merit. 2. Denial of credit on the ground of documents under Rule 9. Eligibility of input service credit on C&F Agent service: The appellant argued that the C&F Agent service should be considered admissible as it was availed up to the place of removal, where goods were sold. The Tribunal agreed, stating that the place of the C&F Agent is a place of removal as per Section 4 of the Central Excise Act, 1994. They cited various judgments to support their decision and held that C&F Agent service falls under the definition of Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the credit for the service cannot be denied on the grounds of being used beyond the place of removal. Denial of credit on the ground of documents under Rule 9: Regarding the discrepancy in the Cenvat document, the appellant claimed that they availed the credit on input service distribution invoices, not on the debit note. The Tribunal found that the Adjudicating Authority did not verify the ISD invoices and wrongly assumed that the credit was availed on the debit note. They stated that any discrepancy in the debit note is the responsibility of the input service distributor, and the correctness of availing credit on ISD invoices should be verified by the Adjudicating Authority. The Tribunal remanded the case for a fresh order specifically on the verification of ISD invoices. The appeals were allowed by way of remand for further verification and assessment of the issues raised.
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