2022 (6) TMI 820

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to, they are not entitled for the Cenvat credit on the basis of challan in view of Rule 9(1)(bb) of Cenvat Credit Rules, 2004. 02. Shri Dhaval Shah, learned counsel appearing on behalf of the appellant submits that they have taken credit of the service tax paid on reverse charge mechanism under challan. He submits that Rule 9(1)(bb) is not applicable in this case whereas, Rule 9(1)(e) is applicable according to which they are eligible for Cenvat credit even though they have paid service tax on pointing out by the audit. He placed reliance on the following judgments:- • INEOS STYROLUTION INDIA LTD.- 2022 (3) TMI 319- CESTAT AHMEDABAD • WELLKNOWN POLYESTER LTD- 2021 (6) TMI 948-CESTAT AHMEDABAD • PACI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rule 9. Documents and accounts:- (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) ................... (b) .......... (bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or ....