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2018 (2) TMI 393 - AT - Central ExciseCENVAT credit - final product chargeable to NIL rate of duty - Held that: - the issue regarding availability of credit has been dealt by the Hon’ble High Court of Bombay in the case of Sharp Menthol India Ltd. [2011 (4) TMI 27 - BOMBAY HIGH COURT], where it was held that the Cenvat Credit cannot be denied as the final product fruit pulp is chargeable to Nil rate of duty as per tariff, exported by the appellants. Refund claim - input services - man power recruitment service and security service - Rule 5B of the CCR, 2004 read with N/N. 12/2004-CE (NT) dated 03/03/2014 - Held that: - It is possible that the person liable to pay service tax may not be the service provider. If the Government intended to provide this facility to service recipient paying service tax on reverse charge basis the Government would have used the word person liable to pay service tax and not the word service provider. 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 has no application in the appellants case. Appeal dismissed - decided against appellant.
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