https://www.taxtmi.com/caselaws?id=347060 The appellant was allowed to avail credit for service tax paid under reverse charge mechanism both before and after 18.04.2006 under Rule 3 of Cenvat Credit Rules, 2004. The Tribunal held that the appellant could claim credit for service tax paid before 18.04.2006 based on a CBEC clarification, and the retrospective amendment from 18.04.2006 enabled them to avail credit for service tax paid post that date. Consequently, the impugned order was set aside, and the appeal was allowed with necessary consequential relief. en-us Fri, 04 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347060 The appellant was allowed to avail credit for service tax paid under reverse charge mechanism both before and after 18.04.2006 under Rule 3 of Cenvat Credit Rules, 2004. The Tribunal held that the appellant could claim credit for service tax paid before 18.04.2006 based on a CBEC clarification, and the retrospective amendment from 18.04.2006 enabled them to avail credit for service tax paid post that date. Consequently, the impugned order was set aside, and the appeal was allowed with necessary consequential relief. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347060