https://www.taxtmi.com/forum/issue?id=110698 If a customs house agent satisfies all statutory pure agent conditions, reimbursements for third party services are excluded from his taxable value and are separately indicated in his invoice; in that situation the importer may claim Cenvat credit if documentary requirements under the Cenvat Credit Rules are met. If the payments fail the pure agent test and remain taxable as the CHA's output, the CHA may claim credit for input services that have nexus with his taxable output, while the importer can claim credit only if otherwise eligible under the Cenvat rules. en-us Thu, 28 Jul 2016 15:48:16 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110698 If a customs house agent satisfies all statutory pure agent conditions, reimbursements for third party services are excluded from his taxable value and are separately indicated in his invoice; in that situation the importer may claim Cenvat credit if documentary requirements under the Cenvat Credit Rules are met. If the payments fail the pure agent test and remain taxable as the CHA's output, the CHA may claim credit for input services that have nexus with his taxable output, while the importer can claim credit only if otherwise eligible under the Cenvat rules. Discussion-Forum Service Tax Thu, 28 Jul 2016 15:48:16 +0530 https://www.taxtmi.com/forum/issue?id=110698