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2016 (2) TMI 111 - CESTAT CHENNAI

2016 (2) TMI 111 - CESTAT CHENNAI - TMI - Cenvat Credit of service tax on reverse charge basis - revenue denied the claim of credit - Held that:- . It does not appeal to common sense as to reason why legitimate tax paid on reverse mechanism to the treasury on taxable service shall be denied to be set off against duty/tax liability in India in absence of any statutory bar in that regard. As the scheme of law relating to CENVAT Credit exists, there appears no anomaly in respect of reverse charge t .....

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ent, such service tax was claimed as CENVAT credit in respect of output service which was liable to tax in India. Revenue denied the same. It is brought to the notice that the appellant is not an output service provider as per Rule 2(p) read with Rule 2(r) of the CENVAT Credit Rules, 2004. The tax paid by the appellant was well known to Revenue. When the tax was paid, no denial to set off the same can be made without any statutory bar for the same. 3. Revenue supports the adjudication. 4. Heard .....

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