https://www.taxtmi.com/caselaws?id=754234 The Tribunal allowed the appeals, remanding the case for further verification and assessment. It held that the C&F Agent service qualifies for input service credit as it falls within the definition under Rule 2(l) of the Cenvat Credit Rules, 2004, and is admissible up to the place of removal. Additionally, the Tribunal found that the Adjudicating Authority failed to verify the input service distribution invoices, mistakenly assuming credit was availed on a debit note. The Tribunal directed a fresh order to specifically verify the ISD invoices, emphasizing the responsibility of the input service distributor for any discrepancies. en-us Tue, 18 Jun 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754234 The Tribunal allowed the appeals, remanding the case for further verification and assessment. It held that the C&F Agent service qualifies for input service credit as it falls within the definition under Rule 2(l) of the Cenvat Credit Rules, 2004, and is admissible up to the place of removal. Additionally, the Tribunal found that the Adjudicating Authority failed to verify the input service distribution invoices, mistakenly assuming credit was availed on a debit note. The Tribunal directed a fresh order to specifically verify the ISD invoices, emphasizing the responsibility of the input service distributor for any discrepancies. Case-Laws Central Excise Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754234