Friends
My client is a First Stage Dealer Registered under Excise Act. He is engaged in normal trading of Iron & steel Goods & no other goods or services are provided by him. But he is regularly filing Cenvat Return & takes the credit of service tax charged by Telecommunication Co., Banks, Security Service.
But according to me the definition of service provide under rule 2(l) states that for trader there is nothing like Input Service. So is my client justified in taking CCR of Service tax by the way of refund every year ?
CAclubindia
