cenvat credit of expenses reimbursed to c&f agent

[Asked by Guest]

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

Cenvat credit: entitlement depends on proper invoicing and visible service tax when expenses are passed through clearing and forwarding agents.
Claiming cenvat credit for expenses reimbursed to a clearing and forwarding agent depends on whether service tax is charged and shown in invoices; absent tax particulars on the agent's consolidated bill, the assessee cannot readily avail cenvat credit. To enable credit, obtain direct invoices or have the agent's bill expressly record service tax and supporting documents so the taxed services qualify as input service.