Service Tax collected from any person to be deposited with Central Government before availing Cenvat Credit

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.... Sub:- Service Tax collected from any person to be deposited with Central Government before availing Cenvat Credit - Reg. It is brought to the notice of all the members of Trade and Industry that large scale evasion of service tax by service providers providing Security Agency Service and Manpower Supply Agency Service have come to light in this Commissionerate where the Service Providers have ....

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.... As per proviso sub-rule (6) of Rule 9 of CENVAT Credit Rules, 2004, read as under, "(6) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt and consumption of the input services in which the relevant information regarding the value, tax paid, CENVAT credit taken and utilized, the person from whom the input service has been pr....