https://www.taxtmi.com/caselaws?id=351808 The Tribunal upheld the First Appellate Authority's decision in favor of the respondent, allowing the refund claim for Service Tax liability paid in cash under the reverse charge mechanism. The Tribunal found no prohibition on using Cenvat Credit for such payments during the relevant period, supporting the respondent's position. The Revenue's argument regarding taxation provisions for services provided from outside India was dismissed, and the appeal was rejected, concluding the case. en-us Wed, 04 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351808 The Tribunal upheld the First Appellate Authority's decision in favor of the respondent, allowing the refund claim for Service Tax liability paid in cash under the reverse charge mechanism. The Tribunal found no prohibition on using Cenvat Credit for such payments during the relevant period, supporting the respondent's position. The Revenue's argument regarding taxation provisions for services provided from outside India was dismissed, and the appeal was rejected, concluding the case. Case-Laws Service Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351808