https://www.taxtmi.com/caselaws?id=355383 The appeal by M/s. Polygenta Technologies Ltd. against the disallowance of Cenvat credit, demand of interest, and imposition of penalty was allowed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal found that the appellant paid service tax on a reverse charge basis and availed credit based on the tax paid challan, not a supplementary invoice. As the appellant was not a service provider and paid tax under a different rule, Rule 9(i)(bb) did not apply, leading to the allowance of the appeal. The decision emphasized the correct rule application and the appellant's compliance with tax payment regulations. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355383 The appeal by M/s. Polygenta Technologies Ltd. against the disallowance of Cenvat credit, demand of interest, and imposition of penalty was allowed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal found that the appellant paid service tax on a reverse charge basis and availed credit based on the tax paid challan, not a supplementary invoice. As the appellant was not a service provider and paid tax under a different rule, Rule 9(i)(bb) did not apply, leading to the allowance of the appeal. The decision emphasized the correct rule application and the appellant's compliance with tax payment regulations. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355383