2018 (3) TMI 615

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.... or onward despatch to the buyer. The buyer requests the appellant in writing to arrange logistic support such as loading and unloading of finished goods from the railway wagon, deployment of labour and arrangement of transportation on the buyer s behalf. On receiving the written request from the buyer the appellant instructs their authorized C& F agent to provide assistance as requested by the buyer thereafter C&F agent provides the service to the buyer. After rendering the services to the buyer, C&F agent raises Bills alongwith applicable service tax to the appellant for the service rendered to the buyer. Appellant raised debit note in favour of the buyer incorporating charges for logistic support to be provided by the C&F agent to the bu....

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....use services arranged for and received by the manufacture, made benefit third person, in the present case the buyer, it cannot mean that the service was not received by the manufacturer. He placed reliance on the judgment of Coca Cola India P. Ltd Vs. CCE[2009(15)STR 657], wherein service was received by the bottler but the Cenvat credit was allowed to the manufacturer of the concentrator. He submits that the decision of Lafarge India P. Ltd Vs CCE [2011 22 STR 603] relied upon by the Commissioner (Appeals) is inapplicable to the present case. He also placed reliance on the judgment of CCE Vs. Sundaram Industries Ltd [2016(45)STR 110] wherein it was held that C&F services received from abroad also qualifies to be input service. As regard th....

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....er[2007(8) S.T.R. 124 (Tri. Chennai)] (d) Telco Construction Equipemnt Co. Ltd Vs. CCE, Belgaum[2013(32)STR 482 (Tri. Bang)] 4. I have carefully considered submissions made by both sides and perused the record. 5. I find that fact is not under dispute that the goods sold ex-factory therefore any activity beyond factory gate is not responsibility of the appellant and for the same reason no cost on account on any activity beyond the factory gate can be part and parcel of the value of the goods cleared on ex-factory basis. In the present case it is on the request of buyer, appellant is arranging C&F agency service for on behalf of the buyer of the goods. It is also fact that appellant are taking reimbursement of C&F charges from....