https://www.taxtmi.com/highlights?id=58804 CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain credits such as CENVAT Credit, the availing of the said benefit cannot be termed as illegal. - The Appellant assessee cannot be asked to reverse the Cenvat credit availed on tax paid under Reverse Charge basis when the payment is not disputed. - AT en-us Fri, 16 Jul 2021 12:28:46 +0530 Fri, 16 Jul 2021 12:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58804 CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain credits such as CENVAT Credit, the availing of the said benefit cannot be termed as illegal. - The Appellant assessee cannot be asked to reverse the Cenvat credit availed on tax paid under Reverse Charge basis when the payment is not disputed. - AT Highlights Central Excise Fri, 16 Jul 2021 12:28:46 +0530 https://www.taxtmi.com/highlights?id=58804