Service Recipients Must Receive Show-Cause Notice Before Reversal of Excess CENVAT Credit; No Direct Demand Allowed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit taken, demand cannot be raised on assessee - AT....