2016 (10) TMI 1158

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....nt ORDER Issue in question is denial of input service tax credit to the tune of Rs. 2,29,218/- on the grounds that the services were rendered by other service providers appointed by the CHA; that the payments thereof also were paid by CHA. LAA has upheld the demand purely on the ground that the payments were made to the sub-contractors through CHAs, who were not a "pure agent" of the appella....

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....Although the CHA cannot be considered as a "pure agent" of the appellant for the purpose of customs work etc. as contracted by them, the fact remains that the invoices issued by the service providers appointed by the CHA for services to be rendered to the appellant, do indicate the name of the appellant directly or along with name of the CHA. If these invoices can be correlated and matched with th....