2022 (7) TMI 12

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..... The sale of goods from the C F Agent service is treated as sale by the appellant themselves, therefore, the C F Agent services are received upto the place of removal. This issue has been considered in the appellant s own case NITCO LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE ST, DAMAN [ 2022 (5) TMI 250 - CESTAT AHMEDABAD] where it was held that appellant is entitled for Cenvat credit on .....

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..... lace of removal. Therefore, as per the definition of input service provided under Rule 2(l) of Cenvat Credit Rules, 2004, all the services upto the place of removal are admissible input service. He placed reliance on the decision of this Tribunal in the case of NITCO LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE ST, DAMAN-2022 (5) TMI-CESTAT AHMEDABAD. 3. Shri. J A Patel Learned Superintendent .....

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