2017 (5) TMI 1574

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal preferred by the department. 2. The Learned Counsel for the appellant has framed the following substantial question of law : (i) Whether the impugned services namely Outdoor Catering, Clearing & Forwarding (C&F) and the GTA (Good Transport Agency) (outward transportation fro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med in the case of CCE Nagpur v. Uttratech Cement Ltd. [2010 (260) E.L.T. 369 (Bom.)]. As regards the clearing and forwarding services, the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad v. Cadila Healthcare Ltd. [2013 (30) S.T.R. 3 (Guj.)] has held that clearing and forwarding agent services are cenvatable. Similarly, in the case of outward transportation of the goods from the factory o....