https://www.taxtmi.com/caselaws?id=753561 CESTAT Bangalore set aside service tax demand of Rs.14,36,72,226/- with interest and penalty, ruling that CENVAT Credit utilization for discharging service tax under Reverse Charge Mechanism prior to 01.04.2011 was valid. Following HDFC precedent, the Tribunal held such credit usage cannot be questioned for the pre-amendment period. However, regarding Rs.25,99,085/- CENVAT Credit on input services, the matter was remanded to adjudicating authority for verification of admissibility and document examination, with three-month disposal timeline. Appeal partially allowed with remand. en-us Fri, 19 Jan 2024 00:00:00 +0530 Wed, 05 Jun 2024 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753561 CESTAT Bangalore set aside service tax demand of Rs.14,36,72,226/- with interest and penalty, ruling that CENVAT Credit utilization for discharging service tax under Reverse Charge Mechanism prior to 01.04.2011 was valid. Following HDFC precedent, the Tribunal held such credit usage cannot be questioned for the pre-amendment period. However, regarding Rs.25,99,085/- CENVAT Credit on input services, the matter was remanded to adjudicating authority for verification of admissibility and document examination, with three-month disposal timeline. Appeal partially allowed with remand. Case-Laws Service Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753561