2018 (1) TMI 1198

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....ef facts are that the appellants are registered with the Central Excise Department and are availing the facility of CENVAT credit on inputs / input services. On verification of records, it was noticed that during the month of August 2014, the appellant had availed input service credit to the tune of Rs. 2,22,296/- on services like ACD collection, Terminal handling Charges collection, documentation....

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.... were provided by the sub-contractors through principal contractors / CHA to the appellant and the invoices were issued in the name of principal contractor/CHA only. The payments to the sub-contractors were made by the appellant through the principal contractor who are pure agents of the appellant as defined under Rule 5 of Service Tax (Determination of Value) Rules, 2006. CENVAT credit was taken ....

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.... the Tribunal had observed that the appellant would be eligible for credit if the invoices issued by sub-contractors can be matched and correlated with the invoices issued by the CHA. The relevant portion of the said final order is reproduced as under:- "5. Although the CHA cannot be considered as a 'pure agent' of the appellant for the purpose of customs work etc. as contracted by them....