Cenvat credit admissibility on bills/cash receipts/assessment import of sub-agent (submitted by C & F agent)

[Yatin Bhopi]

Dear all

We are manufacturer. We regularly import some of our raw material for which we avail services of  CHA for clearing of goods from port.  The C & F agents in turn avail services of various agencies for clearing our goods.  This sub-agencies provide the bills in various descriptions such as debit notes, cash receipts, assessment import on which they charge service tax. Some documents showing name of CHA (nowhere our name is appearing as a service receiver). The CHA submit these bills to us along with his bill for payment. 1. Can we avail the service tax credit on bills(sub-agents bill/cash receipt/assessment import ?  2. Where our name is mention as beneficiary, is this doc are eligible for cenvat? 

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

[Yatin Bhopi]

Dear Sir,

No Sir, it will be great help if you share your views.

AI Summary

Cenvat credit admissibility depends on whether sub-agent invoices identify the manufacturer as the service recipient and link payment. Whether Cenvat credit admissibility on sub agent bills supplied through a C&F/CHA agent depends on whether invoices or receipts identify the manufacturer as the beneficiary or otherwise demonstrate that the services were rendered for and paid by the manufacturer; documents showing only the CHA's name raise questions about the effective service recipient and require additional proof linking the charge to the manufacturer, while bills naming the manufacturer as beneficiary may be considered for credit subject to documentary and payment linkage requirements.