9911796707
TMI Blog2023 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, CHENNAI [ 2021 (10) TMI 1345 - CESTAT CHENNAI] has no relevance in the instant case. The instant case is solely based on the admissibility of credit under Rule 9(1)(bb). In view of that, it is apparent that the claim of the appellant to avail credit on the strength of Challan of Service Tax paid by them in the capacity of service recipient cannot be denied under Rule 9(1)(bb). Moreover, there is no evidence on record to show that the appellants have engaged in any mis-declaration, suppression etc. especially in view of the fact that the levy of service tax on Ocean Freight itself was held ultra virus by Hon ble High Court of Gujarat in case of MESSRS SAL STEEL LTD. 1 OTHER (S) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the credit of the service tax paid. The impugned order invokes Rule 9(1)(bb) of the Cenvat Credit Rules. 3. Learned counsel points out that the credit has been availed on the strength of their own challan on which they had paid the tax on reverse charge basis. He pointed out that Rule 9(1)(bb) apply only in cases where credit is taken on the strength of a supplementary invoices bill or challan issued by provider of output service . He relied on the decision of Tribunal in case of Swami Constructions 2022 (6) TMI 820 CESTAT , in support of this claim. He therefore, argued that they are entitled to cenvat credit and denial of refund by holding that the appellant are not entitled to cenvat credit is incorrect. 4. Learned Authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 tax liability under Reverse Charge Mechanism availing the benefit of VCES Scheme. Rule 9 of Cenvat Credit Rules prescribes the documents on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
