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Cenvat credit of service tax paid under RCM eligible to manufacturer
Case Law Details
- Case Name
- G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi)
Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide letter dated 21.03.2017 before the Adjudicating Authority. Further, it appeared that the Adjudicating Authority has failed to take notice of the same as such representation has not been considered in the adjudication order. I further ...




