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2014 (3) TMI 244 - AT - Central ExciseAvailment of suo moto credit - Payment by making cash payment in PLA under reverse charge - early ST was paid using cenvat credit - Lower authority has dis-allowed such credit on the ground that the appellant should have applied for refund of service tax paid by them as per the provision under section 11B of the central excise act 1994 - both the authorities below have relied on Larger Bench decisions of BDH Industries case [2008 (7) TMI 78 - CESTAT MUMBAI] to deny the benefit. - Held that:- factually there is no dispute that under reverse charge mechanism appellant discharged the Service Tax liability by debit in Cenvat account. There is no dispute that the credit balance in Cenvat account during the material period was an eligible credit to appellant - Following decision in the case of Sopariwala Exports Pvt Ltd - [2013 (5) TMI 430 - CESTAT AHMEDABAD] - and M/s. ICMC Corporation Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal [2014 (1) TMI 1473 - MADRAS HIGH COURT] - Decided in favour of assessee.
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