Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 567 - HC - Central ExciseUtilization of CENVAT Credit - utilization of credit for payment of tax on input services, even when Rule 3(4)(e) of Cenvat Credit Rules, 2004 was very much in existence - period prior to 20.06.2012 - import of service under reverse charge basis under section 66A of the Finance Act of 1994 - HELD THAT:- The restriction provided in Rule 5 of the above rules is that the taxable service received from outside India shall not be treated as output services for availment of tax paid on any input services. However, there is no bar to utilizing of cenvat credit already availed to discharge service tax obligation on the import of services on reverse charge basis - This view is further supported by the fact that on 20th June, 2012 the Cenvat Credit Rules, 2004 were amended so as to introduce an explanation which bars utilization of cenvat credit to meet oblilgation of tax on output service on reverse charge basis. No substantial questions of law arise in the present facts - appeal dismissed.
|