TMI BlogRecovery of CENVAT credit - allegation that input services were not utilized by the assessee but...Recovery of CENVAT credit - allegation that input services were not utilized by the assessee but utilised for the broadcasting of channels by the overseas entity - The laudable morality that guided the widening of investigative jurisdiction cannot be read out of context to impute an allegation that is not acknowledged in the law pertaining to levy of service tax. - assessee is not only de facto but also de jure provider of ‘output service’ as well as consumer of the impugned ‘input service’ - credit allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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