CENVAT credit - Refund claim - input services - man power ...

CENVAT Credit Refund Denied: Section 68(2) Doesn't Make Recipient a Service Provider; Rule 5B Inapplicable for Claim.

February 8, 2018

Case Laws Central Excise AT

CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to pay service tax from service provider to service recipient but it does not convert in the service recipient into service provider - Rule 5B of CCR has no application in the appellants case. - AT

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CENVAT credit - Refund claim - input services - man power ...

CENVAT Credit Refund Denied: Section 68(2) Doesn't Make Recipient a Service Provider; Rule 5B Inapplicable for Claim.

February 8, 2018

Case Laws Central Excise AT

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