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TMI Blog2018 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and Supply Agency Service have no nexus with the export of goods - Held that: - on CHA Service, the said issue has been examined by this Tribunal in the case of Chandra Engineers Vs. CCE, Delhi [2014 (8) TMI 477 - CESTAT NEW DELHI], where it was held that If the bills of other agencies engaged by CHA are directly linked to the imports made by the assessee and CHA was only acting as a intermedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SHOK 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 that the services availed by the appellant were CHA, they have no nexus with the export of goods and Manpower Recruitment and Supply Agency Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 lading, container no., vessel no. etc. and all such bills of the agencies having been raised for appellant, though through the CHA, the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 avail claim of refund of service tax paid on Clearing and Forwarding Agent Services. 3.1. With regard to the issue of Manpower Recruitment and Supply Agency Service, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uitment 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 Data Services and Advertisement service as same is essential for moving of the goods which have been exported by the appellants. 4. In these terms, appeals are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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