CENVAT credit - input service distributor - recovery under Rule ...
CENVAT Credit Recovery u/r 14 Targets Manufacturers or Service Providers, Not Input Service Distributors. No Show-Cause Notices Allowed.
July 6, 2017
Case Laws Service Tax AT
CENVAT credit - input service distributor - recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a show-cause notice to input service distributor
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