https://www.taxtmi.com/caselaws?id=342832 The appeal was successful as the tribunal set aside the demand for the period before 01.03.2008 and post that date, amounting to Rs. 23,201. The decision highlighted the historical permissibility of using CENVAT credit for service tax under reverse charge mechanism before the relevant amendment. It was determined that there was no intent to evade tax, and the use of CENVAT credit in this context was revenue-neutral. Consequently, the demand for the period from 1st March 2008 onwards was deemed unsustainable, and the appeal was allowed with any necessary reliefs. en-us Thu, 06 Apr 2017 00:00:00 +0530 Fri, 12 May 2017 07:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342832 The appeal was successful as the tribunal set aside the demand for the period before 01.03.2008 and post that date, amounting to Rs. 23,201. The decision highlighted the historical permissibility of using CENVAT credit for service tax under reverse charge mechanism before the relevant amendment. It was determined that there was no intent to evade tax, and the use of CENVAT credit in this context was revenue-neutral. Consequently, the demand for the period from 1st March 2008 onwards was deemed unsustainable, and the appeal was allowed with any necessary reliefs. Case-Laws Service Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342832