https://www.taxtmi.com/highlights?id=57401 CENVAT Credit - Cargo Handling Services - duty paying invoices - supplementary invoices - the allegations of adjudicating authority that the appellant have violated the provisions of Rule 4A(1) of CENVAT Credit Rules, 2004 and Rule 3 of the Point of Taxation Rules, is also erroneous because the said Rules are applicable to service provider and not to service recipient. - AT en-us Wed, 31 Mar 2021 11:58:26 +0530 Wed, 31 Mar 2021 11:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57401 CENVAT Credit - Cargo Handling Services - duty paying invoices - supplementary invoices - the allegations of adjudicating authority that the appellant have violated the provisions of Rule 4A(1) of CENVAT Credit Rules, 2004 and Rule 3 of the Point of Taxation Rules, is also erroneous because the said Rules are applicable to service provider and not to service recipient. - AT Highlights Service Tax Wed, 31 Mar 2021 11:58:26 +0530 https://www.taxtmi.com/highlights?id=57401