CENVAT credit allowed on Service Tax paid during GST regime under RCM on import of services

Brose India Automotive Systems Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Denial to avail CENVAT credit on Service Tax paid during GST regime under Reverse Charge Mechanism (RCM) on import of services by the Appellant manufacturing company and its confirmation by the Commissioner of Central Tax (Appeals-I), Pune vide above referred order is assailed in this appeal. 2. Factual backdrop of the case, in brief, is that Appellant is undisputedly covered under Rule 7 of Point of Taxation Rules, 2011, i.e. meant for “associated enterprises” and it was required to pay s...