https://www.taxtmi.com/caselaws?id=409052 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellant concerning the availment of Service Tax credit under the reverse charge mechanism based on a supplementary challan. The Tribunal held that the tax amount paid under reverse charge mechanism falls under Rule 9(e) of the CCR 2004, not Rule 9(bb), aligning with legal precedents such as the Essar Oil Ltd. case. Additionally, the interpretation of Rule 9(1)(c) regarding differential duty on re-assessments and the applicability of previous judgments on similar matters supported the appellant's claim for credit, resulting in the impugned order being set aside. en-us Thu, 24 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409052 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellant concerning the availment of Service Tax credit under the reverse charge mechanism based on a supplementary challan. The Tribunal held that the tax amount paid under reverse charge mechanism falls under Rule 9(e) of the CCR 2004, not Rule 9(bb), aligning with legal precedents such as the Essar Oil Ltd. case. Additionally, the interpretation of Rule 9(1)(c) regarding differential duty on re-assessments and the applicability of previous judgments on similar matters supported the appellant's claim for credit, resulting in the impugned order being set aside. Case-Laws Central Excise Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409052