TY  - GEN
AU  - PRANATHARTHY, RAVINDRAN
TI  - The reluctant gift: The newly notified refund of CENVAT credit in reverse service tax
PY  - 2014///
KW  - TAXATION
N2  - The CENVET Credit law, as it stands, is an unwholesome jumble of policy and procedure and discriminatory. And the discrimination is further compounded in the new notification no 12/2014 when it restricts the benefits to a small range of just fourservices as against the eleven
ER  -