It some more credit has been taken by the service recipient then ...
Service Recipients Must Receive Show-Cause Notice Before Reversal of Excess CENVAT Credit; No Direct Demand Allowed.
December 11, 2013
Case Laws Service Tax AT
It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit taken, demand cannot be raised on assessee - AT
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