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    Central Excise

    Once proportionate service tax is borne by the ultimate consumer...

    Service Tax Burden Falls on End Users, Not Manufacturers, Who Cannot Claim Credit for This Portion.

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    Central ExciseApril 16, 2013Case LawsAT

    Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the service tax - AT

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