https://www.taxtmi.com/caselaws?id=411288 The Tribunal ruled in favor of the appellants, holding that they were eligible to avail service tax credit under the reverse charge mechanism. The Tribunal also confirmed that the service tax credit could be utilized for the payment of central excise duty under the CENVAT Credit Rules, 2004. Additionally, the Tribunal clarified that the appellants did not contravene the Service Tax Credit Rules, 2002 or CENVAT Credit Rules, 2004, and that they were deemed to be service providers under Section 68(2) of the Finance Act, 1994. The Tribunal further determined that the tax liability under the reverse charge mechanism was not applicable before the introduction of Section 66A in the Finance Act, 1994, ultimately allowing the appeals and setting aside the department's demand. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411288 The Tribunal ruled in favor of the appellants, holding that they were eligible to avail service tax credit under the reverse charge mechanism. The Tribunal also confirmed that the service tax credit could be utilized for the payment of central excise duty under the CENVAT Credit Rules, 2004. Additionally, the Tribunal clarified that the appellants did not contravene the Service Tax Credit Rules, 2002 or CENVAT Credit Rules, 2004, and that they were deemed to be service providers under Section 68(2) of the Finance Act, 1994. The Tribunal further determined that the tax liability under the reverse charge mechanism was not applicable before the introduction of Section 66A in the Finance Act, 1994, ultimately allowing the appeals and setting aside the department's demand. Case-Laws Service Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411288