CENVAT Credit Recovery u/r 14 Targets Manufacturers or Service Providers, Not Input Service Distributors. No Show-Cause Notices Allowed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit - input service distributor - recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a show-cause notice to input service distributor....