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2021 (6) TMI 948 - AT - Central ExciseService Tax Credit - supplementary challan issued in a case involving suppression, mis-declaration, etc. - reverse charge mechanism - Rule 9(1)(c) of the Cenvat Credit Rules, 2004 - HELD THAT:- The issue is squarely covered by the decision of Tribunal in the case of NISSAN MOTOR INDIA PRIVATE LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2019 (2) TMI 1299 - CESTAT CHENNAI] where it was held that When additional duty is paid under reassessment or on being pointed out by the Revenue then the credit of such duty paid will be admissible as Cenvat credit to the appellant under Rule 9(1)(c) of the Cenvat Credit Rules, 2004. The credit was rightly availed by the appellant and accordingly the appeal filed by the appellant is required to be allowed. Appeal allowed - decided in favor of appellant.
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