2018 (9) TMI 175

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....er: Ramesh Nair Brief facts of the case are that the respondent have declared service tax liability under VCES Scheme in respect of service which is received from abroad and the service tax is payable under reverse charge mechanism as provided under Section 66A. After payment of service tax as per VCES Scheme, the respondent availed the CENVAT credit of said service tax paid under VCES Scheme. Th....

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....109 of the Finance Act, 2013 under any circumstances amount paid under VCES Scheme cannot be refunded, therefore, the refund was rightly rejected by the adjudicating authority hence, the Ld. Commissioner (Appeals) has erred in allowing appeal of the respondent. 3. Sh. Vipul Khandhar Ld. CA appearing on behalf of the respondent support the order in appeal, he submits that the appellant are entitle....

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....credit in respect of said service tax paid. As per clarification given by the board in the circular cited by the Ld. Counsel for the respondent. The respondent was legally entitled for the CENVAT credit since CENVAT credit of the service tax paid on the reverse charge basis in respect of the input service. Any service tax paid of the input service whether under VCES Scheme or otherwise the same is....