2016 (11) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p;              This appeal is directed against order-in-appeal No. PVR/218/NGP/2012 dated 23.11.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether during the period April 2006 to March 2009, appellant is eligible to use the CENVAT credit for discharge of service tax liability on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... involved in this case also the discharge of service tax under reverse charge mechanism by service recipient from a person who situated abroad, there is no bar in utilizing the credit available in CENVAT credit for discharging the service tax liability. Accordingly, I set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated in Court)
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X