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2021 (12) TMI 901 - AT - Central ExciseCENVAT Credit - Import of services - Service tax under RCM after audit objections - import of raw material and paid the price for the same by way of Cost + Insurance + Freight (CIF) - appellant received the goods and has shown the receipt in their books of accounts and also other records when the goods are received during the period - HELD THAT:- Neither there is any case of issue of supplementary invoices nor there is any case of fraud, collusion, mis-statement, etc. Under such facts and circumstances, it is held that the appellant is entitled to cenvat credit of service tax of ₹ 1,00,003/- paid under reverse charge mechanism in October, 2018. Further, the appellant is entitled to refund of this amount in terms of Section 142(6) read with 143(3) of the CGST Act. The appellant is entitled to refund of ₹ 1,00,003/-. The Adjudicating Authority is directed to pay the refund within a period of 45 days from the date of receipt of this order alongwith interest as per Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant.
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