https://www.taxtmi.com/highlights?id=37878 CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to pay service tax from service provider to service recipient but it does not convert in the service recipient into service provider - Rule 5B of CCR has no application in the appellants case. - AT en-us Thu, 08 Feb 2018 08:38:27 +0530 Thu, 08 Feb 2018 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37878 CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to pay service tax from service provider to service recipient but it does not convert in the service recipient into service provider - Rule 5B of CCR has no application in the appellants case. - AT Highlights Central Excise Thu, 08 Feb 2018 08:38:27 +0530 https://www.taxtmi.com/highlights?id=37878