2016 (2) TMI 215

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....Raghavan Ramabadran, Adv For the Respondent : 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 app....

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..... 3. Revenue's dispute is that possibility 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 att....

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....no link between the services provided by sub-contractor 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., wh....