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    <title>2016 (4) TMI 891 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the assessee was entitled to cenvat credit for service tax paid under the reverse charge mechanism. The Tribunal concluded that the assessee did not need to reverse the cenvat credit or file a refund claim, as the entire process was revenue neutral. The Tribunal rejected the demand for interest and the Revenue&#039;s challenge regarding the cenvat credit in the PLA account and the limitation on the refund claim.</description>
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      <title>2016 (4) TMI 891 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=326777</link>
      <description>The Tribunal held that the assessee was entitled to cenvat credit for service tax paid under the reverse charge mechanism. The Tribunal concluded that the assessee did not need to reverse the cenvat credit or file a refund claim, as the entire process was revenue neutral. The Tribunal rejected the demand for interest and the Revenue&#039;s challenge regarding the cenvat credit in the PLA account and the limitation on the refund claim.</description>
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      <pubDate>Fri, 28 Aug 2015 00:00:00 +0530</pubDate>
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