2018 (2) TMI 891

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....br>Central Excise<br>SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri Akbar Basha, For the Appellant Smt Kavitha Poduval, AR, For the Respondent Per : ASHOK JINDAL &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The appellant is in appeal against the impugned order rejecting the refund claim filed under Rule 5 of Cenvat Credit Rules 2004 for an amount of unutilized cenvat credit lying in their cenvat cred....

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....rking 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 port for clearing the goods. They have clarified that no service tax is charged by the CHA against this reimbursable bill. They have further submitted that the bills charged by the other agencies can be linked to the mai....

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....nt and if the bills raised by the other agencies can be linked to the imports made by the appellant, the credit should be allowed." &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The appellant has been able to show that the shipping Bill No. is entered in the invoice issued by the subcontractor CHA. Therefore appellant has been able to establish the nexus of the services of CHA received....