M/s Delphi Automotive Systems (P) Limited Versus CCE, Noida - Service Tax - CESTAT NEW DELHI - Tri - Refund of accumulated Cenvat credit - Rule 5 of the Cenvat Credit Rules, 2004 - Notification No. 5/2006-CE - Restriction on availment of Cenvat credit - Availability of Cenvat credit of service tax paid by the service provider under supplementary invoices - Restrospective or prospective - Held that - Cenvat credit availed can be availed by a manufacturer or provider of output service on the basis................................... Service Tax - Case Laws
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