2015 (9) TMI 821

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....t : Shri Paritosh Gupta, Advocate  ORDER Per :  Mr. H.K. Thakur; This appeal has been filed by the Revenue with respect to OIA No. 02/2013/AHD-I/CE/AK/COMMR-A/AHD dated 17.01.2013. 2. Shri T.K. Sikdar (AR) appearing on behalf of the Revenue argued that appellant has taken credit with respect to C&F Agent Service, Courier Services which is not admissible for CENVAT credit under Rule ....

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....ustries vs. CCE, Ahmedabad [2011 (23) STR 472 (Tri. Ahmd.)]  That certain cenvat credit has been disallowed to the Respondent on the ground that Registration number of the service provider has not been mentioned in the invoices.  Learned Advocate relied upon the case laws of General Manager, BSNL vs. CCE, Lucknow [2014 (36) STR 445 (Tri. Del.)] and Imagination Technologies India Pvt. Li....

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....hmedabad (supra), wherein it is held that cenvat credit of Courier Services and CHA up to the place of export are admissible.  Appellants case is therefore covered by the ratio laid down by this Bench and credit with respect to Courier Service and C&F Agent service, in relation to export is admissible. 5. So far as denial of cenvat credit with respect to certain documents on which registrat....