TMI Blog2018 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax by the person liable to pay service tax under Reverse Charge Mechanism as a document on the basis of which Cenvat credit can be availed and that the respondent received the service for which they were liable to pay service tax and therefore, challan can be taken as duty paying document. Learned Commissioner (Appeals) has referred to para-3 (f) (ii) of said N/N. 40/2012-ST and held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014 passed by Commissioner of Customs, Central Excise Service Tax (Appeals), Noida. 2, The brief facts of the case are that the respondent was a SEZ unit and filed a claim of refund of ₹ 21,40,93,203/- on 08.052013 for the period from January, 2013 to March, 2013 under Notification No.40/2012-ST dated 20.06.2012. The Original Authority through the Order-in-Original dated 22.07.2013 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erations was required to be submitted and since said requirements were fulfilled, there was no need to interfere with the said Order-in-Original dated 22.07.2013. The learned Commissioner (Appeals) has further held that Rule 9 (1) (e) of Cenvat Credit Rules, 2004 has treated the challan, evidencing payment of service tax by the person liable to pay service tax under Reverse Charge Mechanism as a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Rule 4A of Service Tax Rules and that the respondent paid service tax on reverse charge mechanism basis under the appropriate service classification and such payment was accepted by the Department and therefore, under the circumstances proper documents for claiming exemption and refund was challan through which service tax was paid and that there was no dispute that the service was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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