Cenvat credit - if services are utilised by the service provider ...
Cenvat Credit Denied on Merit, Demand Overturned Due to Limitation Period; Only Service Users Eligible for Credit.
November 10, 2015
Case Laws Service Tax AT
Cenvat credit - if services are utilised by the service provider Cenvat credit can be availed by such service provider and not any other assessee - Credit cannot be allowed - on merit decided against the assessee - however, demand set aside on the ground of period of limitation - AT
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