Cenvat Credit Allowable on Service Tax paid on Transportation under RCM: CESTAT [Read order]
The Tribunal viewed that when the entire demand is under reverse charge mechanism and if the appellant had paid the service tax under reverse charge mechanism, they would have been entitled to Cenvat credit of the same amounts
The Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Cenvat Credit is allowable on service tax paid on transportation under the Reverse Charge Mechanism ( RCM ). The Tribunal viewed that when the entire demand is under reverse charge mechanism and if the appellant had paid the…
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