C&F Agent Service is admissible input service under Cenvat Credit Rules

Nitco Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

C&F agent Service is admissible input service

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”).

Facts:

M/s. NITCO LIMITED (“the Appellant”) is engaged in providing services connected with the C&F operations.

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