Order Date: 24 June 2022

Facts-

• The Appellant, M/s. NITCO LIMITED 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 place of removal are admissible input service.
• An appeal was preferred by the Appellant which was dismissed vide order by the respondent the Revenue Department.
• Being aggrieved by the Impugned Order, the appellant has filed the present appeal.

Issue-

• Whether the Appellant is entitled for CENVAT Credit on C&F Agent Services?

Order-

• The Tribunal observed that the C&F Agent service is provided for sale of the goods taken 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 the place of removal.
• The Tribunal held that the C&F Agent Service is admissible input service in the terms of Rule 2(l) of Cenvat Credit Rules, 2004. 
• Hence, the impugned order is set-aside and the appeal is allowed.