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.

AI Summary

C&F Agent Without CHA License Can Claim CENVAT Credit for Port Wharfage if Criteria Met, Despite Not Being Named A client, a C&F agent without a CHA license, used a CHA for import cargo services. The CHA paid port wharfage to the port trust, with the challan listing only the CHA and importer. The C&F agent reimbursed the CHA and charged service tax on the total C&F bill to the importer. The query is whether the C&F agent can claim CENVAT credit for the port wharfage despite not being named on the challan. The response indicates that credit can be claimed if the service is used for providing output service and meets the specified criteria, with the input service value included in the output service value.