https://www.taxtmi.com/caselaws?id=198292 The denial of input service tax credit was upheld due to lack of evidence that the Customs House Agent (CHA) acted as a "pure agent" as per Service Tax Rules. The appellant argued that invoices referenced their name, even if raised by sub-contractors of the CHA. The court acknowledged the need to establish correlation between invoices from sub-contractors and consolidated invoices from the CHA. The matter was remanded for verification of this correlation to determine eligibility for the tax credit, with the appeal disposed of for further examination. en-us Tue, 25 Oct 2016 00:00:00 +0530 Sun, 28 Jan 2018 14:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198292 The denial of input service tax credit was upheld due to lack of evidence that the Customs House Agent (CHA) acted as a "pure agent" as per Service Tax Rules. The appellant argued that invoices referenced their name, even if raised by sub-contractors of the CHA. The court acknowledged the need to establish correlation between invoices from sub-contractors and consolidated invoices from the CHA. The matter was remanded for verification of this correlation to determine eligibility for the tax credit, with the appeal disposed of for further examination. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198292