https://www.taxtmi.com/highlights?id=34372 CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT en-us Mon, 17 Apr 2017 08:53:07 +0530 Mon, 17 Apr 2017 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34372 CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT Highlights Service Tax Mon, 17 Apr 2017 08:53:07 +0530 https://www.taxtmi.com/highlights?id=34372