Dear All
'A' is a service provider of Customs House Agent Service. 'B' is importer of some goods. 'A' act as an agent on behalf of 'B' for clearence of goods. now my question who is eligible candidate ( 'A' or 'B' )for availing cenvat credit on input services paid by A which covered under a concept of pure agent ( Reimbursement expenditure) ?
'A' used warehouse services from 'C' . 'C' issued invoice to 'A'. the same amount recovered by 'A' from 'B'(satisfied all conditions of pure agent). If 'C' charged any service tax in his bill, my doubt is who is eligible to take credit of service tax ???
Debate on CENVAT credit eligibility for Customs House Agents acting as pure agents under CENVAT Credit Rules. A discussion on a forum addresses whether a Customs House Agent (CHA), acting as a pure agent, is eligible for CENVAT credit on input services. The CHA, referred to as 'A,' uses warehouse services from 'C' and recovers the cost from 'B,' the importer. The debate centers on whether 'A' or 'B' can claim the credit for service tax paid by 'C.' Some participants argue that 'A' can claim the credit if they meet certain conditions, while others suggest 'B' might be eligible if they satisfy the CENVAT Credit Rules. The discussion highlights differing interpretations of the pure agent concept and its implications for service tax credit eligibility. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
