Reverse Charge Rule: Recipients Can't Adjust Reinsurer Claims Independently; Unauthorized Adjustments Undermine Credit Scheme Integrity.

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....Reverse charge mechanism - Recipient of service - It was not available to the appellant to make suo moto adjustments about the claims of the reinsurer, the scheme of availing credit itself is simultaneously in existence. Such suo moto adjustments shall forfeit the entire objective of credit availment scheme.....