https://www.taxtmi.com/caselaws?id=346542 CESTAT Mumbai held that CHA service charges collected as break bulk fee cannot be subjected to service tax under CHA category, following precedent that freight forwarding activities cannot be brought under CHA services. However, freight rebate collection activities were classified under Business Auxiliary Service, upholding service tax demand on CCX fee revenue. CENVAT credit denial was overturned where invoices were in appellant's name but showed different branch address, as credit cannot be denied merely for address discrepancy when service receipt is undisputed. Appeal partly allowed. en-us Tue, 18 Jul 2017 00:00:00 +0530 Mon, 05 May 2025 12:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346542 CESTAT Mumbai held that CHA service charges collected as break bulk fee cannot be subjected to service tax under CHA category, following precedent that freight forwarding activities cannot be brought under CHA services. However, freight rebate collection activities were classified under Business Auxiliary Service, upholding service tax demand on CCX fee revenue. CENVAT credit denial was overturned where invoices were in appellant's name but showed different branch address, as credit cannot be denied merely for address discrepancy when service receipt is undisputed. Appeal partly allowed. Case-Laws Service Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346542