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2018 (1) TMI 364 - AT - Central ExciseCENVAT credit - reverse charge mechanism - delivering the transformers at their premises - Held that: - in view of the provisions of Rule 2(i)(d) of Service Tax Rules, 1994, it is the obligation of the service receiver namely the Power Corporation which is liable to service tax - the appellant was not liable to pay service tax under the scheme of the Act and the Rules and particularly as clarified vide N/N. 25/2012-ST - the service tax of ₹ 13,11,933/- paid by them is an excess payment, service tax liable to be refunded to the appellant, thus, the action of appellant action of taking credit of the service tax so paid does not call for any adverse action on them - appeal allowed.
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