CENVAT Credit Denied: Input Services Attributed to Buyers, Not Appellant; C&F Charges Received by Buyers.

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....CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT....