Appellate Tribunal allows Cenvat credit for service tax on C & F Agent services

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, holding that service tax paid on C & F Agent services for goods clearance is eligible for Cenvat credit. Revenue's denial based on delivery destination was deemed unfounded as per Rule 3 of CCR, 2004.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that service tax paid on C & F Agent services for clearance of goods is eligible for Cenvat credit. Revenue's denial of credit based on the destination of delivery was deemed unfounded as there is no provision in the law for such denial. The decision was made under Rule 3 of CCR, 2004.

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