2021 (10) TMI 380

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.... ORDER RAMESH NAIR The issue involved is that whether the appellant is entitle for Cenvat Credit in respect of C & F Services received by the appellant for the sale of their goods. None appeared on behalf of the appellant nor any adjournment request was placed on record. It is observed that this matter has been listed number of times earlier therefore, the appeals are taken up for final disposa....

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....Agent, the premises of the same C & F Agent is the place of removal in terms of definition of 'place of removal' provided in Section(4)(3)(c)(iii) of Central Excise Act, 1944 which is reproduced below:- (c) "place of removal" means - (i) a factory or any other place or premises.... (ii) a warehouse or any other place on premises... (iii) A depot, premises of consignment agent or any other ....

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....e case of ULTRA TECH CEMENT LTD. (supra). On going through the judgment, I find that in the judgment above the amendment made in Rule 2(l) according to which the input service which are used up to the place of removal are admissible input service in terms of amended Rule 2(l) of Cenvat Credit Rules, 2004. In the present case, there is no dispute that C & F Agent service is used up to the place of ....