https://www.taxtmi.com/caselaws?id=418872 Where service tax is payable by the recipient under reverse charge mechanism, the point of taxation is governed by Rule 7 of the Point of Taxation Rules, 2011, which fixes liability by reference to the date of payment subject to the proviso. Rule 8B, which applies to transportation of goods by vessel from outside India up to the customs station of clearance in India, does not govern such reverse charge ocean freight services on these facts. On that basis, service tax paid on the invoices was eligible for Cenvat credit, and the demand confirmation was unsustainable. en-us Wed, 23 Feb 2022 00:00:00 +0530 Tue, 26 Jul 2022 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418872 Where service tax is payable by the recipient under reverse charge mechanism, the point of taxation is governed by Rule 7 of the Point of Taxation Rules, 2011, which fixes liability by reference to the date of payment subject to the proviso. Rule 8B, which applies to transportation of goods by vessel from outside India up to the customs station of clearance in India, does not govern such reverse charge ocean freight services on these facts. On that basis, service tax paid on the invoices was eligible for Cenvat credit, and the demand confirmation was unsustainable. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418872