2017 (5) TMI 570

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....ORDER [Order per: Ms. Sulekha Beevi, C.S.] 1. The above appeal is filed against the confirmation of demand by the authorities below on the allegation that payment of service tax under reverse charge mechanism cannot be made by CENVAT account. 2. On behalf of the appellant, Ld. Consultant Shri Sumanth submitted that major part of the period falls prior to 01.03.2008. That an amendment was ....

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..... the appellant had disclosed entire details as well as payment of tax in the ST-3 returns. There is no allegation of suppression of facts with regards to such details. Further, the issue whether assessee can use the CENVAT credit for payment of service tax under reverse charge mechanism was contentious prior to 01.03.2008 and it was settled by the Larger Bench of the Tribunal. An amendment was br....

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....ved is from October 2007 to March 2008. An amendment has been brought forth w.e.f. 01.03.2008, barring the use of CENVAT credit for payment of service tax under reverse charge mechanism. In the present case, the major period falls prior to 01.03.2008 as pointed out by the appellant, the issue is settle by Larger Bench in the case of Panchmahal Steel Ltd (supra). Following the same, I hold that the....