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Supply received on consignment basis for further supply is ‘clearing & forwarding agents services': CESTAT

January 24, 2019[2019] 102 147 (Bangalore - CESTAT)

GST/Excise/ST/VAT : Where a principal, under an agreement entered into with assessee, supplied products to assessee on consignment basis and assessee sold them to customers, activity undertaken by assessee would fall under category of 'clearing and forwarding agent service'

GST/Excise/ST/VAT : Where Adjudicating Authority held that trading activity could not be considered an exempted service, Adjudicating Authority was justified in his view inasmuch to be an exempted service, activity should be a service and without any statute categorizing trading as a service, trading activity could not be held that it was an exempted service

GST/Excise/ST/VAT : Where assessee availed cenvat credit on Mobile Phone Bills, as long as input services were utilized for purpose of providing output services, credit was admissible

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