2024 (4) TMI 70

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..... 2. The appellant is registered as a company in Dubai and has its operations of chartering vessels in India also. To the extent it was rendering services within India, it was registered with the service tax department and was paying service tax on its output services. It had engaged as an agent "M/s Emirates Shipping Agencies India Pvt. Ltd". under an Agency Agreement dated 28.02.2006. The agent was helping the appellant in promoting its business and activities incidental thereto. The agent also procured various input services on behalf of the appellant which were used by the appellant in relation to its output service. The appellant paid for the services from its own account. The appellant availed CENVAT credit on the invoices so raise....

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.... exists between the input service providers and the Appellant; (d) The Agent is acting as a pure agent of the Appellant, as per Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006; (e) The nature of "input services" are such that the same cannot be used by the Agent to provide output service on its own account. In other words, the nature of "input services" cannot be linked to the services provided by the Agent to the Appellant; (f) The payments against "input services" procured by the Agent have, in effect, been made by the Appellant. The Appellant provides advance amounts to the Agent from time to time to incur expenses on its behalf; (g) The payment for "input service" is borne by the App....