TMI Blog2016 (4) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... count - 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. If that has been taken care of at that time, this allegation was not required. Further, the observations made by the learned Commissioner (Appeals) in the impugned order directing the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. During the course of audit, it was pointed out to the assessee that assessee is required to pay service tax on the input services availed outside under India under the reverse charge mechanism. The assessee paid service tax as directed by the Audit team and took the credit of the same in PLA. Subsequent audit also took place, wherein it was directed to the assessee that they were not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) by reversal of credit during the intervening period. The Revenue has also challenged the impugned order on the premise that the assessee is not entitled to take cenvat credit in their PLA account and refund claim filed by the assessee is barred by limitation. 3. Heard the parties. 4. In this case, initially the assessee was not paying the Service Tax under reverse charge mec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Commissioner (Appeals) in the impugned order directing the assessee to reverse the said credit and file refund claim is also not warranted. As the entire exercise is revenue neutral, in these circumstances, I pass the following order: The service tax paid by the assessee initially as directed by the Audit team under reverse charge mechanism, the assessee is entitled to take cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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