No Obligation to Pay 5% or 6% on Oxygen for Medical Use if Manpower Services Not Utilized: Rule 6(3) CCR 2004.

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....Reversal of cenvat credit - in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical purposes, there was no requirement of payment of 5%/6% of the value of the Oxygen cleared for medical purposes under Rule 6(3) of CCR 2004. - AT....