9911796707
TMI Blog2023 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 9(1)(bb). 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 ultravirus by Hon ble High Court of Gujarat in case of MESSRS SAL STEEL LTD. 1 OTHER (S) VERSUS UNION OF INDIA [ 2019 (9) TMI 1315 - GUJARAT HIGH COURT] . It is held that the appellants are entitled to take credit of cenvat credit paid on ocean freight. The impugned order is set aside and matter is remanded to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Authorized Representative relies on the impugned order. He argued that the refund claim has ben filed under Section 142(3) of GST Act and in terms of the decision of Tribunal in case of BOSCH El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it 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 which credit can be availed under the Cenvat Credit Rules. Rule 9 reads as under: Rule 9. Documents and accounts: (1) The CENVAT credit shall be taken by the manufacturer or the provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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