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2022 (3) TMI 319 - AT - Central ExciseCENVAT Credit - duty paying documents - distribution of credit to various manufacturing plants by issuing ISD invoices - Reverse Charge Mechanism availing the benefit of VCES Scheme - Rule 9 of Cenvat Credit Rules - HELD THAT:- Rule 9(1)(bb) applies only to supplementary invoice, bill or challan issued by “provider of output Service”. In the instant case, it is an undisputed fact that service tax has been paid by the appellant under Reverse Charge Mechanism in the capacity of ‘recipient of service’ and not as ‘provider of service’. In these circumstances, the case of the appellant would be covered under Rule 9(1)(e) of the Cenvat Credit Rules, 2004. This view is also supported 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] and POLYGENTA TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NASIK-I [2018 (2) TMI 804 - CESTAT, MUMBAI]. The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not applicable in respect of the service tax paid by the recipient of service under Reverse Charge Mechanism, the demand of reversal of cenvat credit cannot be upheld - Appeal allowed - decided in favor of appellant.
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