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2018 (4) TMI 228 - AT - Service TaxUtilisation of CENVAT credit - reverse charge - service receiver - case of Revenue is that the CENVAT credit cannot be used for payment of service tax in respect of services where the person liable to pay the tax is the service recipient - sub-rule (4) of Rule 3 of CCR 2004 - Held that: - The wordings used in the Explanation to Rule 3 of CCR 2004, incorporated with effect from 01.07.2012, is 'CANNOT' and is in the nature of mandate and the usage of CENVAT credit for payment of service tax on WCS, MRS etc. as service recipient, is clear violation of Rule 3 of CCR 2004. Appellant, being service recipient cannot utilise the CENVAT credit to make the payment - appeal dismissed - decided against assessee-appellant.
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