Refund of service tax - shipping line

[pradeep kataria]

Co. X engage G as CHA. G makes the payment to Shipping Line and get the reimbursement from Co. X. Shipping Lines raises Bill on G on account of Co. X which is mentioned on the bill also. The question is whether Co. X can claim refund of service tax paid by G to Shipping Line because the Co. x has made the reimbursement to G which includes service tax charged by Shipping Line. Please attach/cite relevant Notification etc.

AI Summary

Company X May Claim Service Tax Refund via CENVAT Credit if Listed as Service Recipient on Agent's Bill Co. X engaged G as a customs house agent (CHA), who paid the shipping line and was reimbursed by Co. X. The query concerns whether Co. X can claim a refund of the service tax paid by G to the shipping line. The response indicates that Co. X can avail CENVAT Credit if Co. X is listed as the recipient of the service on G's bill. If this condition is met, there are no restrictions under the CENVAT Credit Rules, 2004.