https://www.taxtmi.com/caselaws?id=259533 The case involved the disallowance of Cenvat credit by the Adjudicating authority, resulting in the confirmation of demand and penalty. The main issue was the eligibility of the appellants to avail credit under C&F agent service or GTA Outward Transport service, particularly concerning invoices raised by C&F agents. The judgment concluded that the appellants were entitled to input credit on the service tax paid by the C&F agents, based on previous favorable decisions and the High Court's ruling on the nature of services provided by C&F agents and the definition of clearing and forwarding agent. Consequently, the appeal was allowed in favor of the appellants. en-us Thu, 19 Feb 2015 00:00:00 +0530 Wed, 13 May 2015 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259533 The case involved the disallowance of Cenvat credit by the Adjudicating authority, resulting in the confirmation of demand and penalty. The main issue was the eligibility of the appellants to avail credit under C&F agent service or GTA Outward Transport service, particularly concerning invoices raised by C&F agents. The judgment concluded that the appellants were entitled to input credit on the service tax paid by the C&F agents, based on previous favorable decisions and the High Court's ruling on the nature of services provided by C&F agents and the definition of clearing and forwarding agent. Consequently, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259533