C&F agent Service is admissible input service

Last updated: 22 August 2022
Quick Summary
The CESTAT, Ahmedabad has ruled that Clearing and Forwarding (C&F) agent services are an admissible input service under the CENVAT Credit Rules, 2004. The tribunal found that services provided up to the place of removal, which facilitate the sale of goods on behalf of the appellant, are eligible for CENVAT credit. This decision overturns a previous dismissal by the Revenue Department.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in M/s. NITCO LIMITED v C.C.E. & S.T.-DAMAN [Excise Appeal No.13016 of 2019] has held that the Clearing and Forwarding ("C&F") agent service is an admissible input service in the terms of Rule 2(l) of the CENVAT Credit Rules, 2004 ("the CENVAT Credit Rules").

Citation :
Excise Appeal No.13016 of 2019

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Bimal Jain
Published in Income Tax
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