2016 (10) TMI 234

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..... ent agents, on the ground that the said service is not eligible as input service and consignment agent service is beyond the place on removal of goods, is justified? - Held that: - Section 4(c)(iii) of the Central Excise Act, 1944 defines place of removal as "a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance .....

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..... signment agents. The Revenue is of the view that as the service of Commission Agent received by the appellant is beyond the factory gate, therefore, commission paid to consignment agents is not eligible for the cenvat credit to them. Moreover, the Ld. Commissioner (A) relied on the decision in the case of Cadila Health care Ltd. 2013 (30) STR 3(Guj) to say that commission agent is in located beyon .....

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..... he parties and considered the submissions as per Section 4(c)(iii) of the Central Excise Act, 1944, which is reproduced here as under: (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. 5. On careful consideration of the above provisions, the premises of the consignment agents are co .....

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