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2017 (8) TMI 600 - AT - Service TaxCHA service - charges collected as Break bulk fee - Held that: - similar issue decided in the appellant own case [2009 (3) TMI 158 - CESTAT, BANGALORE], where it was held that the activity relating to one of the categories could not be subjected to service tax under any other category. In other words, the activities relating to Freight forwarding cannot be brought under CHA - the demand of service tax under the head of CHA service for the revenue earned under the head of Break Bulk Fee is set aside. Business Auxiliary Service - freight rebate - Held that: - It is apparent that collection or recovery of cheques, accounts and remittance is specifically covered under BAS. In view of that activity of collecting remittances by the appellant for a fee would fall under this category of service as BAS. In view of above, the demand of service tax on the Revenue streams of CCX Fee is upheld. CENVAT credit - denial on the ground that the documents on the basis of which credit was taken or not in the name of the appellant - Held that: - the only error is that instead of the appellant address at Gurgaon, the address of Mumbai is mentioned. The show cause notice seeks to deny credit on the ground that these addresses are not disclosed under the list of Branch Officers. Show cause notice does not challenge the receipt of use of the service. Since, the invoices are in the name of appellant themselves and the receipt of service by the appellant have not challenged, credit on the same cannot be denied merely because of a different address being shown - credit allowed. Appeal allowed - decided partly in favor of appellant.
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