Appellate Tribunal allows Cenvat credit on C & F services paid, influenced by earlier ruling.

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, overturning the disallowance of Cenvat credit on C & F services paid on CHA availed by the appellants. The decision was influenced by a previous Tribunal ruling permitting service tax credit for C & F services in the case of a 100% EOU, with the load port being considered as the place of removal for C & F exports or FOB exports. The appeal was allowed, and consequential relief was granted.

---

---

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal challenging disallowance of Cenvat credit on C & F services paid on CHA availed by the appellants. The decision was based on a Tribunal ruling allowing service tax credit for C & F services in the case of 100% EOU, considering the place of removal as the load port for C & F exports or FOB exports. The appeal was allowed with consequential relief.

---