2011 (6) TMI 690

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....Prasad, SDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. The applicant is an importer having purchased the goods from "high sea seller". The dispute relates to eligibility of Cenvat credit taken on services for which high sea seller was billed by Container Agents and shipping lines in respect of Inland haulage charges, and documents charges, etc. The original ....

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....d therefore services tax is available as credit. He also correlates the documents with reference to details relating to container/bills of lading, bills of entry ultimately filed at ICD. 5. Learned SDR supports the order of the Commissioner (Appeals) and particularly draws my attention to certain portion of the order in para 7.3 which reads as follows : "The invoices/bills on the streng....

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....ent to service providers in respect of such invoices which were in their name. It is immaterial if the appellant has made payment in some of the cases to the service provider on behalf of the original importer, CHA, etc. The original import, CHA, etc. were entitled to take credit on such documents, if they fulfilled the terms and conditions of Cenvat Credit Rules, 2004, but certainly the appellant....