Appellant Entitled to CENVAT Credit and Refund for Service Tax Paid in 2018 Under Reverse Charge Mechanism Per CGST Act Sections 142(6) & 143(3.

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....CENVAT Credit - Import of services - Service tax under RCM after audit objections - Neither there is any case of issue of supplementary invoices nor there is any case of fraud, collusion, mis-statement, etc. Under such facts and circumstances, it is held that the appellant is entitled to cenvat credit of service tax paid under reverse charge mechanism in October, 2018. Further, the appellant is entitled to refund of this amount in terms of Section 142(6) read with 143(3) of the CGST Act. - AT....