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Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.

Service Tax - Started By: - PRANAB PANDA - Dated:- 30-8-2016 Last Replied Date:- 31-8-2016 - Dear Sir, We the manufacturer of Stainless Steel products are engaged in import of various inputs, raw materials and capital goods from abroad for manufacture of aforesaid products. We are also exporting our final products to various overseas countries. For executing the Import and export activities we engaged various service providers. In the process they are also availing the services from service prov .....

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me of the invoices issued by the Shipping Liner on M/s DHL Logistics for detention charges of the export containers. The said invoices of shipping liners are on M/s DHL i.e. the CHA Service providers, but the payment has been directly made by us to shipping liner. Our specific query is about the legal position for availing CENVAT Credit by us as the manufacturer on the following factual position and your valued guidance in this regard. Invoice of Shipper Liner raised on M/s DHL, instead of us. I .....

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ntion service also. Payment for the liner service was routed through M/s DHL, but payment for detention services has been made directly by us. Your valued opinions are solicited for deciding on availing CENVAT Credit on the invoices of Shipper Liner Company. - Reply By PRANAB PANDA - The Reply = Please read as explanation (a) (ii) to Section 67 of Finance Act, 1994 instead of (a) (iii) to Section 67 of Finance Act, 1994 Inconvenience is regretted - Reply By KASTURI SETHI - The Reply = Sh.Panda J .....

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or in relation to the manufacture of dutiabe final product. Exported goods are to treated as duty-paid goods. All other conditions are procedural/technical formalities. Hence input service credit is admissible in both counts. There is a plethora of judgments to the effect that substantive right cannot be denied on ground of technical infraction. - Reply By PRANAB PANDA - The Reply = Thanks Sh.Kasturi Sir for your advice.The real position we had contract for the provision of CHA services at the p .....

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service receiver, Bills of service provider are accounted in the books of Account of service receiver.In the instant case all of the conditions are not fulfilled as We have no contract with Mr. XYZ Invoice/bill/ challan are not raised in our name by XYZ Payment was made to Mr.XYZ through M/s DHL, hence name of XYZ is not reflected in our books of AccountAs per your advice if we avail the Cenvat credit on such invoices, whether it is needed to intimate the Department in order to escape from inter .....

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