Rule 9(1)(bb) Cenvat Credit Rules: No Reversal of Cenvat Credit for Service Tax Paid Under Reverse Charge Mechanism.

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....CENVAT Credit - duty paying documents - The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not applicable in respect of the service tax paid by the recipient of service under Reverse Charge Mechanism, the demand of reversal of cenvat credit cannot be upheld - AT....