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2017 (8) TMI 1118 - AT - Service TaxReverse Charge Mechanism - CENVAT credit - whether for the period prior to 18.04.2006, if the appellant has paid service tax under reverse charge mechanism as per section 66 of the Finance Act, 1994, the appellant is entitled to avail credit or not? - Held that: - the appellant being tax compliant has paid service tax under section 66 although the same was not charging section and Rule 3 of Cenvat Credit Rules, 2004 provided availability of credit of service tax paid on under section 66 of the Finance Act. Therefore, the appellant is entitled to avail credit. Whether the appellant is entitled to avail credit for the service tax paid under reverse charge mechanism after 18.04.2006 in terms of Rule 3 of Cenvat Credit Rules, 2004 or not? - Held that: - the Finance Act, 2011 has got amended with retrospective effect i.e. from 18.04.2006 which provide the appellant is entitled to avail credit under Rule 3 of CCR, 2004. In that circumstance, the appellant is entitled to avail credit with effect from 18.04.2006 on the service tax paid under reverse charge mechanism under Rule 3 of CCR, 2004. Appeal allowed - decided in favor of appellant.
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