2014 (8) TMI 477

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...., for the Respondent. ORDER As per the facts on record, appellant is engaged in the manufacture of lamination, stampings/steel sheet strips and transformers. They were availing the benefit of Cenvat credit of service tax paid on various services. Proceedings were initiated against the appellant for denial of Cenvat credit of Rs. 52,536/- availed by them on various invoices categorised as fol....

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....A or sub-contractor. 3. The appellant has taken a specific stand that the services of CHA were received by them for clearance of the imported raw material. CHA in turn availed the services of other agencies working at port and paid the charges on behalf of assessee. CHA raised the separate reimbursable bills supported by the original invoices of all other agencies who had worked at the por....