2011 (6) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion. 2. The applicant is an importer having purchased the goods from high sea seller . The dispute relates to eligibility of Cenvat credit taken on services for which high sea seller was billed by Container Agents and shipping lines in respect of Inland haulage charges, and documents charges, etc. The original authority disallowed the credit to the tune of ₹ 1,54,074/- along with intere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with reference to details relating to container/bills of lading, bills of entry ultimately filed at ICD. 5. Learned SDR supports the order of the Commissioner (Appeals) and particularly draws my attention to certain portion of the order in para 7.3 which reads as follows : The invoices/bills on the strength of which the appellant has availed Cenvat credit explicitly bears the name of some .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmaterial if the appellant has made payment in some of the cases to the service provider on behalf of the original importer, CHA, etc. The original import, CHA, etc. were entitled to take credit on such documents, if they fulfilled the terms and conditions of Cenvat Credit Rules, 2004, but certainly the appellant was not entitled to credit in respect of any of these invoices/bills even if the Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X