Cenvat Credit without name mentioned in challan

[Guest]

My client is a C&F agent who does not have a CHA licence. Therefore he availed the services of a CHA in respect of import cargo. Now port wharfage was paid by CHA to port trust. The challan/ bill of port trust contains the name of CHA & importer only. The CHA raised a bill for his service chgs on my client & mentioned port wharfage paid with service tax as reimbursement of expenditure from client. My que. is can the C&F agent claim CENVAT credit of port wharfage even though his name is nowhere mentioned in port challan but he has reimbursed the payment of same to CHA & charged service tax on gross amount of C&F bill from importer.

[Guest]

If you are able to satisfy that such service is used for providing output service and meeting the other criteria as specified. Further, the value of such input service should also be included in the value of output service.

AI Summary

CENVAT credit availability when reimbursed port charges used in output service, subject to inclusion in output value. Claiming CENVAT credit for port wharfage paid by a CHA and reimbursed by a C&F agent is conditional on showing the input service is used for providing the agent's output service and meeting all other statutory criteria; additionally, the value of the reimbursed input service must be included in the value of the output service.