2016 (1) TMI 561

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....RDER Both the appeals are arising out of a common order-in-appeal and hence they are taken up together for disposal. 2. The issue involved in these appeals relates to denial of cenvat credit on input services viz. CHA services, Courier Services and C & F services. The adjudicating authority vide OIO No.4/2013 dt. 28.2.2013 and OIO No.5/2013 dt. 28.2.2013 adjudicated four show cause notices and d....

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....CE Ahmedabad-2014 (310) ELT 526 (Tri.-LB)  (3) CCE Rajkot Vs Adani Pharmachem P.Ltd. -2008 (12) S.T.R.593 (Tri.-Ahmed.)  (4) CCE, S.T. & Cus., Bangalore Vs J.K. Fabrics - (Bangalore) Pvt. Ltd. - 2015 (39) STR 315 (Tri.-Bang.)  (5) CCE & ST LTU Chennai Vs Axles India Ltd.-2015 (39) S.T.R. 281 (Tri.-Chennai) 3. In the case of inputs services availed on C&F Agents services, he s....

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....t. 28.2.2015. 4. On the other hand, Ld. AR reiterates the findings of the impugned order and submits that appellants have used courier services for transport of goods which is clearly outside the purview of "input services". 5. After hearing both sides, I find that the short issue relates to denial of cenvat credit on CHA services, Courier services and C&F Agents services. As regards CHA and cou....

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....ds are sold through their depots and C&F agents. As per Section 4 (3) (c) (ii), the 'place of removal' includes depot as well as premises of "consignment agents". By virtue of statutory provisions under Section 4, appellants are eligible for C&F Agents services and availed input credit on the commission paid to C&F agents. I also find that the Tribunal's Larger Bench in the case of Hon....