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2018 (7) TMI 22 - AT - Service TaxCENVAT credit - payment of Service Tax under reverse charge mechanism - Rule 3 of CENVAT Credit Rules, 2004 read with Rule 9(c) and Rule 2(f) of the Place of Provision of Service Rules, 2014 - Held that:- To give a finding as to whether the issue involves in the present litigation is a 'service' given by intermediary outside the taxable limit is not within the jurisdiction of this Single Bench but, Service Tax paid on mistaken belief that the same was payable and credit availed on bona fide belief would not cause any loss of the Revenue in making adjustment of such tax paid against demand of Service Tax made for the same period. In the case of BAJAJ ALLIANZ GENERAL INSURANCE CO LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 787 - CESTAT MUMBAI], it was held that Service Tax for service received from non-resident service provider is not required to be paid by the appellant and in a revenue neutral situation, since the same was mistakenly paid and credit availed on bona fide belief that such credit was available, can be adjusted against tax demand. Appeal allowed.
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