Refund Granted for Unutilized Cenvat Credit u/r 2(f); Appellant Not an Intermediary, No Reverse Charge Tax.

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....Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider - since the appellant is not intermediary service provider, service tax was not payable on reverse charge basis - refund allowed.....