2022 (5) TMI 250

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.... Joint Commissioner (AR) for the Respondent ORDER The issue involved is whether the appellant is entitled to Cenvat credit in respect of Storage and Warehousing Service for storage of goods at the premises of C&F agent in relation to onward sale of goods, cleared by the appellant from the factory. 2. Shri Prasanna Sudke, learned Chartered Accountant appearing on behalf of the appellant su....

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.... on behalf of the Revenue reiterates the findings of the impugned order. He relied upon the decision of Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited - 2013 (30) STR 3 (Guj.). 4. I have carefully considered the submissions made by both the sides and perused the record. I find that the dispute is in relation to Service of Storage and Warehousing at the pr....

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.... Cadila Healthcare Limited, the said judgment is in respect of sales commission and the Hon'ble High Court held that time of sales commission is only after the sale of goods which is beyond the place of removal. For this reason, the Hon'ble High Court denied the Cenvat credit. In the present case, the facts are totally different as the service of Storage and Warehousing is provided before the sale....