https://www.taxtmi.com/caselaws?id=292163 Availment of Cenvat credit on service tax paid under reverse charge was not treated as a substantive contravention where the tax was discharged on 31.03.2014 and credit was taken in April 2014. The Tribunal applied the principle of revenue neutrality and followed its earlier view that this timing difference did not justify denial of exemption-linked refund or recovery of the credited amount. On the facts stated, the demand and refund denial were set aside, and relief was granted to the appellant. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 13 Nov 2024 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292163 Availment of Cenvat credit on service tax paid under reverse charge was not treated as a substantive contravention where the tax was discharged on 31.03.2014 and credit was taken in April 2014. The Tribunal applied the principle of revenue neutrality and followed its earlier view that this timing difference did not justify denial of exemption-linked refund or recovery of the credited amount. On the facts stated, the demand and refund denial were set aside, and relief was granted to the appellant. Case-Laws Central Excise Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292163