9911796707
TMI Blog2018 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 1 of section 107 was not refundable under any circumstances - Held that:- Any service tax paid of the input service whether under VCES Scheme or otherwise the same is available as CENVAT credit to the assessee. Once the CENVAT credit is legally admissible it is available either for utilization for payment of service tax/excise duty - In the present case the appellant being SEZ Unit is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under Section 66A. After payment of service tax as per VCES Scheme, the respondent availed the CENVAT credit of said service tax paid under VCES Scheme. The respondent being SEZ Unit claimed the refund of accumulated CENVAT of input service under Notification 12/2013-ST dated 01.07.2013. The adjudicating authority rejected the refund claim on the ground that since the amount of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng appeal of the respondent. 3. Sh. Vipul Khandhar Ld. CA appearing on behalf of the respondent support the order in appeal, he submits that the appellant are entitled for CENVAT credit in respect of the service tax paid on input service even under VCES Scheme as clarified by Board in Circular No. 170/5/2013-ST dated 08.08.2013 and Circular No. 176/02/2014-ST dated 20.01.2014. He submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid on the reverse charge basis in respect of the input service. Any service tax paid of the input service whether under VCES Scheme or otherwise the same is available as CENVAT credit to the assessee. Once the CENVAT credit is legally admissible it is available either for utilization for payment of service tax/excise duty. In the present case the appellant being SEZ Unit is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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