https://www.taxtmi.com/caselaws?id=802285 Cenvat credit for manpower supply services cannot be denied solely because the provider has not remitted tax, where the recipient satisfies the payment and documentation requirements. Wages paid directly to supplied personnel may form part of the gross charge. Rule 5 of the Service Tax Valuation Rules was declared ultra vires, while Section 67 was amended from 1 April 2015; VAT and service tax are treated as mutually exclusive for sales of materials. Endorsed Form A-2 authorises procurement of specified services by SEZ units without upfront service tax. The extended limitation period requires evidence of specified conduct, such as wilful suppression or fraud; incorrect self-assessment alone is insufficient. Investigation deposits obtained without justification from recipients towards providers' liabilities are refundable. en-us Wed, 28 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802285 Cenvat credit for manpower supply services cannot be denied solely because the provider has not remitted tax, where the recipient satisfies the payment and documentation requirements. Wages paid directly to supplied personnel may form part of the gross charge. Rule 5 of the Service Tax Valuation Rules was declared ultra vires, while Section 67 was amended from 1 April 2015; VAT and service tax are treated as mutually exclusive for sales of materials. Endorsed Form A-2 authorises procurement of specified services by SEZ units without upfront service tax. The extended limitation period requires evidence of specified conduct, such as wilful suppression or fraud; incorrect self-assessment alone is insufficient. Investigation deposits obtained without justification from recipients towards providers' liabilities are refundable. Case-Laws Service Tax Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802285