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2017 (12) TMI 77 - AT - Service TaxRefund claim - respondent herein discharged the Service Tax liability twice once by debiting the amount in Cenvat Credit and second by way of cash deposit at the instance of Revenue authorities - It is the case of the respondent that the amount paid by cash by them on the instance of Revenue is uncalled for as during the period in question, there was no bar for utilisation of Cenvat Credit for discharge of Service Tax under reverse charge mechanism - Held that: - the First Appellate Authority has correctly interpreted the law to hold that the Order in Original that rejects the refund claim of the respondent is incorrect - The provisions of Cenvat Credit Rules 2004, during the period in question in this case, do not provide or explicitly barred utilization of cenvat credit for discharge of Service Tax liability under the reverse charge mechanism. The said clause was introduced with effect from 2012 - appeal dismissed - decided against Revenue.
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