28 May 2013
Dear Colleagues, During import clearance, we pay lots of services tax to various agencies e.g..shipping companies, logistics companies for cargo handling charges, documentation charges etc But we pay to our CHA & he in turns pays to them. But in the invoice our name is written as consignee. Whether we can claim cenvate on all such service tax? Regards Paresh zatakia 9833855518
28 May 2013
Yes the services provided by various agencies to the CHA ( who is your agent as the name suggests) would be eligible for credit as long as you are able to establish the link - important one being that those service providers mention you as the ultimate customer/ consignee. You may get an additional certificate from the CHA that he has not availed the credit on all such invoices to ensure no double credit.