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TMI Blog2018 (1) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... istered with the Central Excise Department and are availing the facility of CENVAT credit on inputs / input services. On verification of records, it was noticed that during the month of August 2014, the appellant had availed input service credit to the tune of Rs. 2,22,296/- on services like ACD collection, Terminal handling Charges collection, documentation charges and fumigation charges related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh principal contractors / CHA to the appellant and the invoices were issued in the name of principal contractor/CHA only. The payments to the sub-contractors were made by the appellant through the principal contractor who are pure agents of the appellant as defined under Rule 5 of Service Tax (Determination of Value) Rules, 2006. CENVAT credit was taken on such invoices which is correct and prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be eligible for credit if the invoices issued by sub-contractors can be matched and correlated with the invoices issued by the CHA. The relevant portion of the said final order is reproduced as under:- "5. Although the CHA cannot be considered as a 'pure agent' of the appellant for the purpose of customs work etc. as contracted by them, the fact remains that the invoices issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires to be remanded to the adjudicating authority who is directed to verify and check whether there is correlation between the invoices issued by the sub-contractor / service provided appointed by the CHA and the consolidated invoices issued by the CHA to the appellant. On such correlation, the appellant would be eligible for credit as the defect alleged with regard to the documents would be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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