2015 (10) TMI 2527

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..... ORDER Brief facts of the case are that the appellant is rendering taxable services under the category of clearing and forwarding agent and transportation of goods service.  The appellant avails cenvat credit in respect of service tax paid on the input services.  The appellant provides the above taxable services from two locations situated in Raipur and Kolkata.  The address of b....

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....pital goods and input services.  So far as input or capital goods for a manufacturer is concerned, the requirement of the cenvat statute is that the said goods have to be received in the 'factory of manufacture of final products'.  With regard to the input service, the said rule provides that the services have to be received by the 'manufacturer of final product or by the provider of out....