https://www.taxtmi.com/caselaws?id=432360 Cenvat credit of service tax paid by a service recipient under reverse charge on ocean freight could not be denied under Rule 9(1)(bb), because that provision applies to supplementary invoices, bills or challans issued by a provider of output service, while Rule 9(1)(e) recognises the recipient's own challan as valid credit evidence. The denial was therefore on the wrong legal footing. No suppression or misdeclaration was established, and the levy on ocean freight had already been held ultra vires in the cited High Court ruling. Credit was held admissible and the matter was remanded for fresh consideration in light of that conclusion. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 04 Jan 2023 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432360 Cenvat credit of service tax paid by a service recipient under reverse charge on ocean freight could not be denied under Rule 9(1)(bb), because that provision applies to supplementary invoices, bills or challans issued by a provider of output service, while Rule 9(1)(e) recognises the recipient's own challan as valid credit evidence. The denial was therefore on the wrong legal footing. No suppression or misdeclaration was established, and the levy on ocean freight had already been held ultra vires in the cited High Court ruling. Credit was held admissible and the matter was remanded for fresh consideration in light of that conclusion. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432360