TaxTMI 
TaxTMI 
2016 (2) TMI 215
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....espondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda The short dispute in this appeal is whether the contractor which had engaged sub-contractor to provide the services and the services so provided suffered service tax, shall disentitle the contractee to avail credit of the service tax so paid to the sub-contractor by the contractor. 2. The appellant took credit of service tax on the basi....
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.... of availing of Cenvat of the M/s. VPC Freight Forwarders (P) Ltd., may not be ruled out since service tax was paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others. But such an apprehension could not be established by Revenue without an enquiry done by the Department from any corner. 4. Learned counsel drew attention to page 154 of the appeal folder in appeal r....
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....or and the service if any received by the appellant, the Cenvat credit is not allowable to it. 4. Heard both sides and perused the records. 5. There is no difference on the fact that the services of CHA who were M/s. SRS Cargo International and others was availed by M/s. MRF Ltd., through its agency M/s. VPC Freight Forwarders (P) Ltd., who in turn engaged M/s. SRS Cargo International and others....