9911796707
TMI Blog2018 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... JINDAL, JUDICIAL MEMBER Shri Akbar Basha, For the Appellant Smt Kavitha Poduval, AR, For the Respondent Per : ASHOK JINDAL The appellant is in appeal against the impugned order rejecting the refund claim filed under Rule 5 of Cenvat Credit Rules 2004 for an amount of unutilized cenvat credit lying in their cenvat credit account were denied on the premise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. 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 no service tax is charged by the CHA against this reimbursable bill. They have further submitted that the bills charged by the other agencies can be linked to the main import documents like bill of entry, bill of lad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inked to the imports made by the appellant, the credit should be allowed." The appellant has been able to show that the shipping Bill No. is entered in the invoice issued by the subcontractor CHA. Therefore appellant has been able to establish the nexus of the services of CHA received by them. Therefore, I hold that appellants are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to claim refund claim. In these terms I pass the order as under: (a) On the services availed on Clearing and Forwarding Agency Services And Manpower Recruitment and Supply Agency Service, the appellant is entitled to claim refund except for the part of the Catering Services for the amount which has been recovered from the employees. (b) Appellant is entitled for refund on Online Da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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