Department cannot force Assessee to Reverse Credit Merely for non-Intimation made under rule 6 of CCR

Rockey Marketing (Chennai) Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai)

The issue under consideration is whether department cannot force upon the assessee to reverse credit under Rule 6(3)(i) merely for the reason that no intimation under Rule 6 of CCR?

CESTAT states that, they have no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule 6 (3)(i) is against the provisions of law. The appellant would be eligible for refun

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