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2014 (3) TMI 227 - AT - Service TaxDenial of CENVAT Credit - Tax paid on reverse charge mechanism - Consulting engineer services - Waiver of pre deposit - Held that:- during the relevant period, the Revenue itself was insisting on payment of service tax on reverse charge basis in terms of the provisions of Rule 2(1)(d)(iv) - no Service Tax was payable before the introduction of Section 66A w.e.f. 18-4-2006. As such, the payment of Service Tax by the appellant prior to the said declaration of law and taking of credit of the said service tax so paid cannot be held to be against the law so as to deny them the credit - said proposal of denial of credit in the show cause notice was on altogether different ground, which, in any case stand accepted by the Adjudicating Authority. He cannot move from the allegation made in the notice and cannot adopt a different ground for denial of the credit, according to the well settled law - Decided in favor of assessee.
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