2018 (3) TMI 744

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....ner (AR) for respondent Appellant is before the Tribunal against rejection of their appeal by the Commissioner of Central Excise (Appeals), Mumbai Zone - II in order-in-appeal no. CD/574/M-III/2015 dated 24th June 2015 of the seven services that were held by the original authority to be ineligible for availment of credit. The CENVAT credit involved for the period between April 2005 and June 201....

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....meaning of rule 2(l) of CENVAT Credit Rules, 2004 with no justifiable ground for denying availment. As far as 'other miscellaneous service' is concerned an amount of Rs. 21,185/- was availed as credit of the tax paid on the sitting fees of Directors on 'reverse charge basis'. It is well settled in law that tax discharged as 'reverse charge' can be availed as CENVAT credit. 4. Insofar as the cre....