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TMI Blog2022 (6) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on the basis of challan in view of Rule 9(1)(bb) of Cenvat Credit Rules, 2004. 02. Shri Dhaval Shah, learned counsel appearing on behalf of the appellant submits that they have taken credit of the service tax paid on reverse charge mechanism under challan. He submits that Rule 9(1)(bb) is not applicable in this case whereas, Rule 9(1)(e) is applicable according to which they are eligible for Cenvat credit even though they have paid service tax on pointing out by the audit. He placed reliance on the following judgments:- * INEOS STYROLUTION INDIA LTD.- 2022 (3) TMI 319- CESTAT AHMEDABAD * WELLKNOWN POLYESTER LTD- 2021 (6) TMI 948-CESTAT AHMEDABAD * PACIFIC HARISH INDUSTRIES LIMITED- 2019 (10) TMI 626- CESTAT AHMEDABAD 03. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) ................... (b) .......... (bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax; or] (c) ............... (d) .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 and therefore credit can be availed in terms of Rule 9(i)(e) of Cenvat Credit Rules. Since Rule 9(i)(bb) is not applicable to the appellant, the credit cannot be denied." 6. The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not applicable in respect of the service tax paid by the recipient of service under Reverse Charge Mechanism, the demand of reversal of cenvat credit cannot be upheld. In this background, we do not find any merit in the impugned order and the same is set aside. Appeal is allowed. In view of the above and on plain reading of Rule 9(1)(e) of Cenvat Credit Rules, 2004, the appellant is entitled for Cenvat credit on the challan whereby, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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