Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1237 - AT - Service TaxRefund of accumulated and unutilized CENVAT credit - input services used to provide output services which were exported - import of service under Reverse Charge Mechanism - refund denied on the ground that appellant is not eligible to avail CENVAT credit on service tax paid on import of services under Reverse Charge Mechanism and payment of service tax has been made in the subsequent quarter - applicability of Rule 9(1)(bb) of the CENVAT Credit Rules - Held that:- In the present case, the appellant has availed CENVAT credit of service tax paid on import of services under the reverse charge mechanism on the basis of ST challans in accordance with the provisions of Rule 9(1)(e) which allows the assessee to take CENVAT credit on the basis of challan in case of reverse charge mechanism - Both the authorities have wrongly denied the CENVAT credit by invoking Rule 9(1)(bb) which is not applicable in the present case. Tribunal in the case of Polygenta Technology Ltd. [2018 (2) TMI 804 - CESTAT, MUMBAI], the Mumbai Bench of CESTAT on an identical facts has held that The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore credit can be availed in terms of Rule 9(i)(e) of CCR. Refund allowed - appeal allowed - decided in favor of appellant.
|