2017 (12) TMI 1186

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent ORDER The fact of the case is that respondent have availed the Cenvat credit in respect of clearing and forwarding agent service for the period April, 2012 to December, 2012 for an amount of Rs. 12,80,228/-. The adjudicating authority confirmed the demand and also imposed equal amount of penalty under Rule 15(1). Being aggrieved by the Order-in-Original respondent filed appeal be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....clearing and forwarding agent can be involved sales promotion on behalf of the assessee, cenvat credit will be admissible in terms of inclusion clause in the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2002. He further submits that facts whether the clearing and forwarding agent service involves sales promotion service or otherwise, this fact was not verified. Though this w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit on services namely clearing and forwarding agent service the Cenvat credit was denied as per the Hon'ble High court of Gujarat in case of Cadila Healthcare Ltd(supra) and Gujarat State Fertilizers & Chemical Ltd Vs. CCE Cus & S.T. Surat-II[2016(41)S.T.R. 794(Guj)]. However, as per the observations of the Hon'ble High Court if clearing and forwarding service involves the services of sales pro....