Cenvat Credit Recovery Must Target Manufacturer or Output Service Provider, Not Input Service Distributor, per Rule 14.

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....CENVAT Credit - demand for recovery of Cenvat credit cannot be raised against the Input Service Distributor under Rule 14 of the Cenvat Credit Rules, 2004; and where Cenvat credit is wrongly availed and utilized, the same should be recovered from the manufacturer or provider of output services - AT....