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? 

AI Summary

Manufacturer Seeks Clarity on Claiming Cenvat Credit for Service Tax Charged by C&F Agent's Sub-Agents A manufacturer regularly imports raw materials and uses a Clearing and Forwarding (C&F) agent for customs clearance. The C&F agent employs sub-agents who issue various documents like debit notes and cash receipts, charging service tax. The manufacturer queries whether they can claim Cenvat credit on these documents, especially when their name does not appear as the service receiver. A respondent inquires if the issue has been resolved, and the manufacturer requests further insights, indicating the matter remains unresolved.