C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the C & F Agent Service is an admissible input service in the terms of Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant submitted that in respect of C & F Agent service, the service is provided up to the place of removal. As...
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the C & F Agent Service is an admissible input service in the terms of Rule 2(l) of the Cenvat Credit Rules, 2004.
The appellant submitted that in respect of C & F Agent service, the service is provided up to the place of removal. As per the definition of input service provided under Rule 2(l) of the Cenvat Credit Rules, 2004, all the services up to the place of removal are admissible input services.
The issue raised was whether the appellant was entitled to Cenvat Credit on C & F Agent Services.
The dispute was related to Cenvat's C & F Agent service. The C & F Agent service was provided for the sale of the goods taking place on behalf of the appellant. The sale of goods from the C & F Agent service was treated as a sale by the appellant themselves. Therefore, the C & F Agent services are received up to the place of removal.
The CESTAT allowed the appeal of the assessee.
Case Title: NITCO Limited Versus C.C.E. & S.T.-DAMAN
Citation: Excise Appeal No. 13016 of 2019
Dated: 24.06.2022
Counsel For Appellant: Chartered Accountant Prasanna Sudke
Counsel For Respondent: Joint Commissioner (Authorized Representative) Ghanshyam Soni