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    <title>2010 (5) TMI 235 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision regarding disputed Cenvat credit availed under &quot;Man-power Recruitment Service.&quot; The appellant&#039;s appeal was allowed, emphasizing that challenging the service tax payment should be directed at the service providers rather than the recipient unit. The Tribunal highlighted that questioning the assessment of the service provider was beyond the appellant&#039;s jurisdiction, leading to the conclusion that the orders of the lower authorities could not be sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77705</link>
      <description>The Tribunal set aside the lower authorities&#039; decision regarding disputed Cenvat credit availed under &quot;Man-power Recruitment Service.&quot; The appellant&#039;s appeal was allowed, emphasizing that challenging the service tax payment should be directed at the service providers rather than the recipient unit. The Tribunal highlighted that questioning the assessment of the service provider was beyond the appellant&#039;s jurisdiction, leading to the conclusion that the orders of the lower authorities could not be sustained.</description>
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      <pubDate>Thu, 06 May 2010 00:00:00 +0530</pubDate>
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