https://www.taxtmi.com/caselaws?id=432398 The Tribunal overturned the impugned order and remanded the case for fresh consideration, ruling in favor of the appellant's entitlement to cenvat credit for service tax paid on reverse charge basis. The denial of refund under Rule 9(1)(bb) of Cenvat Credit Rules was set aside due to the absence of evidence of misdeclaration or suppression, with the Tribunal emphasizing the appellant's eligibility for credit based on Rule 9(1)(e) for payment evidence under the reverse charge mechanism. The reference to a Larger Bench regarding refund claims under Section 142(3) of the GST Act was deemed irrelevant to the case outcome. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 05 Jan 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432398 The Tribunal overturned the impugned order and remanded the case for fresh consideration, ruling in favor of the appellant's entitlement to cenvat credit for service tax paid on reverse charge basis. The denial of refund under Rule 9(1)(bb) of Cenvat Credit Rules was set aside due to the absence of evidence of misdeclaration or suppression, with the Tribunal emphasizing the appellant's eligibility for credit based on Rule 9(1)(e) for payment evidence under the reverse charge mechanism. The reference to a Larger Bench regarding refund claims under Section 142(3) of the GST Act was deemed irrelevant to the case outcome. Case-Laws Central Excise Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432398