2024 (6) TMI 841

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....R, MEMBER (TECHNICAL) Shri S J Vyas, Advocate for the Appellant-Assessee Shri Tara Praksah, Deputy Commissioner (AR) for the Respondent-Revenue ORDER In both the appeals two issues are involved as under:- a) eligibility of the input service credit on C&F Agent service on merit b) denial of credit on the ground of documents under Rule 9 2. Shri S J Vyas, Learned Cou....

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....le to the appellant. In this regard, he submits that the appellant have availed the Cenvat credit on input service distribution invoice and not on the debit note. Therefore, the entire basis for denial of the Cenvat Credit by the department is incorrect and on that basis itself, the demand of Cenvat Credit is not sustainable. In support of submission he placed reliance on the following judgment:- ....

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....oth the sides and perused the record. As regard the admissibility of input service in respect of the C&F Agent Service, there is no dispute that the goods are sold by C&F Agent on behalf of the appellant. Therefore, the place of the C&F is a place of removal in terms Section 4 of Central Excise Act, 1994. Therefore, the service of C&F Agent service is indeed availed up to the place of removal. The....

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....d that as per the claim of the appellant, they have availed Cenvat Credit on the input service distributors' invoice. They have also given a statement showing such invoices, if this be so than the discrepancy in the debit note will not affect the entitlement of Cenvat Credit on ISD invoices to the appellant. However, it appears that the Adjudicating Authority has not verified the ISD invoices and ....