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is cenvat credit eligible to pure agent

Service Tax - Started By: - VAMSI KRISHNA - Dated:- 28-7-2016 Last Replied Date:- 1-8-2016 - Dear All A is a service provider of Customs House Agent Service. B is importer of some goods. A act as an agent on behalf of B for clearence of goods. now my question who is eligible candidate ( A or B )for availing cenvat credit on input services paid by A which covered under a concept of pure agent ( Reimbursement expenditure) ? A used warehouse services from C . C issued invoice to A . the same amount .....

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t service provider. Otherwise b is not eligible to take credit of service tax paid by A. - Reply By Rajagopalan Ranganathan - The Reply = Sir,It is excisable and not excfsable. - Reply By Ganeshan Kalyani - The Reply = Sir, when you say pure agent and whatever he expands get from the principal then his liability to pay service tax would be NIL. And when liability is Nil then question of taking credit doesn't arise. This is my view thanks. - Reply By KASTURI SETHI - The Reply = Sh.Vamsi Krish .....

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9;Pure Agent' applicable here ? I doubt. Let us expect opinion of other experts on the issue in detail. - Reply By KASTURI SETHI - The Reply = Even job worker cannot be termed as 'pure agent' inasmuch as job-worker himself bears all expenses in spite of the fact that job-worker also works for and on behalf of the principal manufacturer. - Reply By VAMSI KRISHNA - The Reply = Thanks for all Sir A is Service provider of customs house agent. for the purpose of clearance of goods A incur .....

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redit on bill charged by C to A ?????? Rajagopalan Ranganathan sir, In my view it is not a matter wheather B is manufacturer or service provider. As per cenvat credit rules if credit is eligible we can take that benefit other wise we include in expenses account. Ganeshan Kalyani KASTURI SETHI Sir, A is liable to collect service tax on his documentation charges and other clearance related charges other than those covered under pure agent. His liability of service is tax is not nil . - Reply By KA .....

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asturi Sir, I remember your advise to me that an expert should not ponder upon to post his reply immediately. He has to ask questions, study, analyse and then attempt to answer. This proved right in the experience as well. Thanks for the advise. My request to the quesrist to raise the query with sufficient required informations. Thanks. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, Yes, Sir. Sometimes querist changes stand or posts incomplete query or query is not drafted proper .....

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