https://www.taxtmi.com/caselaws?id=387142 The Tribunal ruled in favor of the appellants, holding that Rule 9(1)(bb) does not apply when service tax is paid under the reverse charge mechanism. The judgments clarified that denial of Cenvat credit under Rule 9(1)(bb) is only justified in cases involving specific circumstances such as fraud or willful misstatement. The Tribunal found that the appellants had paid the necessary taxes and penalties without any adjudication process, concluding that the denial of Cenvat credit in such situations was not legally justified. The appeals were allowed, confirming the appellants' entitlement to claim Cenvat credit under the circumstances. en-us Thu, 10 Oct 2019 00:00:00 +0530 Fri, 18 Oct 2019 07:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387142 The Tribunal ruled in favor of the appellants, holding that Rule 9(1)(bb) does not apply when service tax is paid under the reverse charge mechanism. The judgments clarified that denial of Cenvat credit under Rule 9(1)(bb) is only justified in cases involving specific circumstances such as fraud or willful misstatement. The Tribunal found that the appellants had paid the necessary taxes and penalties without any adjudication process, concluding that the denial of Cenvat credit in such situations was not legally justified. The appeals were allowed, confirming the appellants' entitlement to claim Cenvat credit under the circumstances. Case-Laws Central Excise Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387142