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2008 (12) TMI 90 - AT - Service Tax
Input service distributor – definition u/r 2(m) of CCR - relation to manufacturing activity - submission that input service distributor is a dealer and what he is doing basically only passing on the credit, not acceptable - held that Central Excise officer have jurisdiction over office of input service distributor to decide the dispute regarding eligibility of input service for credit - lower authorities should examine the nature of service received under each invoice – matter remanded