2016 (5) TMI 1283

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..... w to deny the genuine liability incurred to be allowed as CENVAT credit under reverse charge mechanism, there is no question of depriving the appellant from the CENVAT Credit of the service tax paid on the outward transportation. Revenue has misconceived the scheme of taxation. Reverse charge mechanism is quite different from the normal taxation under this scheme, the service suffering tax entitle .....

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..... erse is the argument of the appellant. 3. When liability is incurred by the appellant and there is no law to deny the genuine liability incurred to be allowed as CENVAT credit under reverse charge mechanism, there is no question of depriving the appellant from the CENVAT Credit of the service tax paid on the outward transportation. 4. Revenue at this juncture says that if appeal is allowed t .....

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