TaxTMI 
TaxTMI 
2022 (9) TMI 429
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..../s.KJF Logistics, Chennai under various categories. It was noticed by the department that the services mentioned in these invoices were not rendered by M/s.KJF Logistics, Chennai but outsourced to the third parties who had rendered the services directly to the appellant. Such third parties who rendered services were M/s.Maersk Line India Pvt. Ltd., M/s.Gateway Distriparks South Pvt. Ltd. M/s.Overseas Enterprises etc. and the invoices were issued by M/s.KJF Logistics based on which the appellant had availed cenvat credit. M/s.KJF Logistics, who was the direct receiver of the services, had enclosed third party bills addressed to M/s.KJF Logistics and sent to the appellant only for reimbursement purposes. The department was of the view that th....
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....lant requires to import raw material, Potassium Chloride, for manufacturing their final product Potassium Chlorate. The appellant is eligible to take cenvat credit on service tax paid on various services availed by them for import of the raw material and also for other activities relating to manufacture. They had engaged M/s.KJF Logistics, Chennai for clearance of the goods, as their Custom House Agent. Certain services in the nature of Steamer Agent Service, CFS service, De-stuffing service, survey etc. were outsourced by M/s.KJF Logistics. Thus, some services were rendered to the appellant by other parties. The bills were issued to KJH Logistics, who in turn billed the appellant and collected charges including service tax. The Department ....
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....s argued by Ld. Counsel that Department does not dispute that the services were availed for import of raw material by the appellant's factory. Merely because the invoices were issued in the name of the Head office situated at Madurai, credit disallowed is without any legal or factual basis. 4. The third reason for disallowing credit on 19 invoices is that instead of name of the appellant, name of M/s.Mitsubishi Corporation India Pvt. Ltd. is mentioned. He submitted that the original importer of the goods was M/s.Mitsubishi Corporation India Pvt. Ltd. Later, the appellant had purchased the goods on High Sea Sales basis. The appellant had explained these facts and also produced documents before the original authority to establish that the ap....
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....ad provided all the details to the department, demand raised invoking extended period is not sustainable. He prayed that the appeal may be allowed. 6. Ld. A.R Shri M. Ambe appeared and argued for the Department. He supported the findings in the impugned order. He referred to pages 12 & 13 of the Order-in-Original which contains scanned copy of invoices. He submitted that these invoices are in the name of M/s. Mitsubishi Corporation India Pvt. Ltd. and not in the name of the appellant. He adverted to the discussions made in para-10 of the impugned order and submitted that the invoices do not show the name of the appellant as service recipient. It does not even show the tax portion and therefore credit has been rightly denied. He prayed that....
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.... in the name of CHA, M/s.KJF Logistics and that services were not provided to the appellant. It is clear that the goods were imported (purchased in high Sea Sales) by the appellant and not KJF Logistics. So the services for clearances of the goods are also provided to appellant and not to KJF Logistics. The Tribunal in the case of Chamundi Textiles (Silk Mills) Ltd. (supra) observed as under : "6. As regards the excess credit taken, he submitted that this was on the ground that the invoice was raised on M/s. Passage Cargo Pvt. Ltd., whereas the credit was taken by the assessee. I perused the invoice and found that in the invoice it has been mentioned that Passage Cargo on account of the assessee. I agree that in this case, M/s. Pass....
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....the Bills of Entry. The original importer had engaged various service providers for import of the goods and clearance of the goods. After purchase of the goods by the appellant, these services providers had provided services to the appellant for clearances of the goods. However, the invoices were issued in the name of original importer M/s.Mitsubishi Corporation India Pvt. Ltd. It is clear from the records that the appellant had paid service tax for the services availed. I find that denial of credit alleging that invoices mention the name of the original importer is too technical and cannot be accepted. 12. Ld. Counsel has also argued on the ground of limitation. On perusal of records, I find that there is no positive evidence put forward ....