Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Rule 9(1)(e) Governs Service Tax Paid Under Reverse Charge | CESTAT Hyderabad Sets Aside Rs. 2.42 Crore Refund Denial
CESTAT Hyderabad rules that Service Tax paid under reverse charge must be governed by Rule 9(1)(e) of Cenvat Credit Rules, not Rule 9(1)(bb). Sets aside denial of Rs. 2.42 crore refund, directing recomputation of refund claims for exporters. Impacts businesses claiming Cenvat credit on reverse charge payments prior to 2011.