C&F agent Service is admissible input service

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..... C&F agent Service is admissible input service - By: - CA Bimal Jain - Central Excise - Dated:- 24-8-2022 - - The CESTAT, Ahmedabad in NITCO LIMITED VERSUS C.C.E. S.T. DAMAN - 2022 (7) TMI 12 - CESTAT AHMEDABAD has held that the Clearing and Forwarding ( C F ) agent service is an admissible input service in the terms of Rule 2(l) of the CENVAT Credit Rules, 2004 ( the CENVA .....

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..... T Credit Rules ). Facts: M/s. NITCO LIMITED ( the Appellant ) is engaged in providing services connected with the C F operations. The Appellant contended 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(l) of the CENVAT Credit Rules , all the services upto the .....

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..... place of removal are admissible input service. An appeal was preferred by the Appellant which was dismissed vide order ( the Impugned Order ) by the Revenue Department ( the Respondent ). Being aggrieved by the Impugned Order, the present appeal has been filed. Issue: Whether the Appellant is entitled for CENVAT Credit on C F Agent Services? Held: The CESTAT, .....

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..... Ahmedabad in NITCO LIMITED VERSUS C.C.E. S.T. DAMAN - 2022 (7) TMI 12 - CESTAT AHMEDABAD , held as under: Observed that, the C F Agent service is provided for sale of the goods take place on behalf of the Appellant. The sale of goods with the help of the C F Agent service is treated as sale by the Appellant themselves, therefore, the C F Agent services are received upto .....

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..... the place of removal. Set aside the Impugned Order. Held that, the C F Agent Service is admissible input service. (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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