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2017 (5) TMI 570 - AT - Service TaxReverse charge mechanism - payment through CENVAT credit - The period covered in the present appeal is from October 2007 to March 2008 - Held that: - An amendment has been brought forth w.e.f. 01.03.2008, barring the use of CENVAT credit for payment of service tax under reverse charge mechanism - the demand for the period prior to 01.03.2008 requires to be set aside. With regard to the demand for the period after 1st March 2008 to the tune of ₹ 23,201/-, Since the appellant is utilising the CENVAT credit for payment of service tax which he is liable to pay under reverse change mechanism, definitely the situation would be revenue neutral one. Extended period of limitation - Held that: - The issue whether CENVAT credit can be used for payment of service tax under reverse charge mechanism was under much debate and had travelled upto the Larger Bench - On the said set of facts, there can be no suppression of facts with intent to evade payment of service tax - the demand for the period from 1st March 2008 onwards is also unsustainable. Appeal allowed - decided in favor of appellant.
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