2018 (2) TMI 804

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.... The appellant, M/s. Polygenta Technologies Ltd., is in appeal against disallowance of cenvat credit, demand of interest and imposition of penalty. 2. Learned counsel for the appellant argued that they had availed input service credit on account of service tax liability under reverse charge after investigation by DGCEI.  In the investigation, DGCEI had found that the appellant had not pai....

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....ed that the credit has been availed on the basis of challan by which the service ax paid on reverse charge basis by themselves. 3. Learned AR relies on the impugned order. 4. I have gone through the rival submissions.  I find that the appellant had paid service tax on reverse charge basis on the service received from abroad.  The credit was availed on the basis of the challan by wh....

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....ause (d) of sub-rule (1) or rule 2 of the Service Tax Rules, 1994." 5. From the above, it is apparent that Rule 9(i)(bb) is applicable to supplementary invoice, bill or challan issued by provider of output service and Rule 9(i)(e) is applicable, inter alia, to a person liable to pay service tax under Rule 2(1)(d) of Service Tax Rules, 1994.  It is apparent that the appellant is not service....