Appellant's CENVAT Credit Eligibility Confirmed: Department Misapplies Rule 9(1)(bb) Instead of Rule 9(1)(e) for Reverse Charge.

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....CENVAT Credit - duty paying document - invoices / challan - The appellant’s eligibility of credit is not on the basis of Rule 9(1)(bb) which is on the basis of Rule 9(1)(e) which provides that Cenvat Credit on challan which is evidence of payment of service tax on reverse charge mechanism therefore, the entire case of the department is on wrong footing. - AT....