2014 (8) TMI 477

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..... the facts on record, appellant is engaged in the manufacture of lamination, stampings/steel sheet strips and transformers. They were availing the benefit of Cenvat credit of service tax paid on various services. Proceedings were initiated against the appellant for denial of Cenvat credit of Rs. 52,536/- availed by them on various invoices categorised as follows :- "1.   Invoice bearing .....

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..... taken a specific stand that the services of CHA were received by them for clearance of the imported raw material. CHA in turn availed the services of other agencies working at port and paid the charges on behalf of assessee. CHA raised the separate reimbursable bills supported by the original invoices of all other agencies who had worked at the port for clearing the goods. They have clarified that .....

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..... onfirmation of demand on the said ground and remand the matter to the original adjudicating authority to verify the correctness of the statement made by the appellant and if the bills raised by the other agencies can be linked to the imports made by the appellant, the credit should be allowed. 5. The appeal is disposed of in above manner. (Pronounced in the open Court on 17-7-2012)
Case .....

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