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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 ..... Cenvat Credit on challan which is evidence of payment of service tax on reverse charge mechanism therefore, the entire case of the department is on wrong footing. 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 have deposited the service tax on reverse charge mechanism - Credit allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.12602 of 2019 - A/10558/2022 - Dated:- 20-5-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Dhaval Shah, Advocate for the Appellant Shri G.Kirupanandan, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the appellant is entitled for Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the service tax was paid. The department s case is that the appellant is not entitled to credit on such challans in terms of Rule 9(1)(bb) of Cenvat Credit Rules. I find that the appellant s eligibility of credit is not on the basis of Rule 9(1)(bb) which is on the basis of Rule 9(1)(e) which provides that Cenvat Credit on challan which is evidence of payment of service tax on reverse charge mechanism therefore, the entire case of the department is on wrong footing. Moreover, this identical issue has been considered by this tribunal in the case of INEOS STYROLUTION INDIA LTD (supra) wherein, the tribunal passed the following order: 4. We have considered the rival submissions. We find that the appellant has discharged his service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an undisputed fact that service tax has been paid by the appellant under Reverse Charge Mechanism in the capacity of recipient of service and not as provider of service . In these circumstances, the case of the appellant would be covered under Rule 9(1)(e) of the Cenvat Credit Rules, 2004. This view is also supported by the decision of Tribunal in the case of Nissan Motors India Pvt. Ltd. (supra) and Polygenta Technologies Ltd. (supra). In the case of Polygenta Technologies Limited (supra) following has been observed: 5. From the above, it is apparent that Rule 9(i)(bb) is applicable to supplementary invoice, bill or challan issued by provider of output service and Rule 9(1)(e) is applicable, inter alia, to a person liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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