cenvat credit of expenses reimbursed to c&f agent

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Dear all,

Can an asessee get the cenvat credit of expenses reimbursed to clearing & forwarding agent?

e.g. x a c&f agent pays any amount to mumbai port trust on behalf of the assessee. Mumbai port trust issues the invoice in the name of 'x'

x raises a debit note on assessee attaching all the bills of port trusts but does not mention the service tax amount and number in his debit note

assessee reimburses such amount to c&f

Can assessee get the cenvat credit?

Thanks in advance.

AI Summary

Can Assessees Claim Cenvat Credit on Reimbursed Expenses Without Service Tax Details? Challenges Under Valuation Rules Explored. An individual inquired whether an assessee can claim Cenvat credit for expenses reimbursed to a clearing and forwarding (C&F) agent when the C&F agent pays amounts to entities like Mumbai Port Trust on behalf of the assessee. The issue arises because the C&F agent's debit note does not specify the service tax. One response highlighted the impracticality under Valuation Rules of considering reimbursable expenses as taxable without clear service tax charges. Another response suggested that assessees face difficulties due to lack of service tax details in bills, recommending that bills be issued directly to the company for Cenvat credit eligibility.