2016 (4) TMI 891

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K JINDAL, MEMBER (JUDICIAL) For the Petitioner : Shri Rajesh Chibber, Advocate For the Respondent : Shri M S Negi, AR ORDER PER ASHOK JINDAL : Both the sides are in appeal against the impugned order. 2. The facts of the case are that the assessee is an exporter of goods and availed certain input services outside India. The assessee was under the impression that as the services ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vailed by them which was adjudicated and proposal made in the show cause notice was confirmed by the adjudicating authority. On appeal, learned Commissioner (Appeals) held that the assessee has to reverse the credit along with interest availed by them but the assessee can file refund claim of the service tax paid by them. In consequence to the said order, the assessee reversed the cenvat credit an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tled to avail cenvat credit. Infact, on the Service Tax paid by the assessee under reverse charge mechanism, the assessee has taken the credit. On being pointed out by the later audit team, the Service Tax was paid by them they are asked to reverse. As per Rule 3 of the Cenvat Credit Rules, 2004, the assessee is entitled to take the credit of Service Tax paid. Therefore, the observation of the aud....