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2016 (4) TMI 891 - CESTAT NEW DELHI

2016 (4) TMI 891 - CESTAT NEW DELHI - 2016 (42) S.T.R. 369 (Tri. - Del.) - Denial of Cenvat credit - Initially the assessee was not paying the Service Tax under reverse charge mechanism and on being pointed out by the Audit team have paid the Service Tax and taken credit in their PLA account - Held that:- as per Rule 3 of the Cenvat Credit Rules, 2004, the assessee is entitled to take the credit of Service Tax paid. Therefore, the observation of the audit team in subsequent audit is not correct. .....

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spondent : Shri M S Negi, AR ORDER PER ASHOK JINDAL : Both the sides are in appeal against the impugned order. 2. The facts of the case are that the assessee is an exporter of goods and availed certain input services outside India. The assessee was under the impression that as the services have been availed outside India, therefore, the assessee is not required to pay service tax on the services under reverse charge mechanism , did not pay the service tax. During the course of audit, it was poin .....

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In these set of facts, the show cause notice was issued to the appellant to deny the credit availed by them which was adjudicated and proposal made in the show cause notice was confirmed by the adjudicating authority. On appeal, learned Commissioner (Appeals) held that the assessee has to reverse the credit along with interest availed by them but the assessee can file refund claim of the service tax paid by them. In consequence to the said order, the assessee reversed the cenvat credit and filed .....

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