Bill from clearing agent (CHA)

[amit gangwal]

We have received bill from Our CHA ,

Bill are mentioning Reimbursement expenses for Inspection charges, Ware housing charges Logistics charges and any other handling charges for import.

Service Tax charges by third party who provided different services. and the vendor give a invoice cum Debit Note without charging service tax . He mention on his bill that he is hereby certify and confirm that he is not availed any service tax credit on all the above services charged reimbursed from 'X' on behalf of principal importer/Exporter. The party can avail the CENVAT credit on all taxable charged reimbursed to us.

My query is that We can take service tax as a input credit while vendor directly not charged service on bill , He just pass on service tax .

AI Summary

Service tax input credit cannot be claimed if vendor does not directly charge it, says clarification on CHA billing. A query was raised regarding a bill from a clearing agent (CHA) that included reimbursement for inspection, warehousing, logistics, and handling charges, with no direct service tax charged. The CHA confirmed no service tax credit was availed on these services. The inquirer asked if service tax could be claimed as input credit despite the vendor not directly charging it. One response clarified that credit cannot be taken as services were not directly received. Another response explained that the CHA could use the service tax credit for their own tax payments but cannot pass it to the inquirer without availing it first.