Madras HC Bars Suo Motu CENVAT Credit of Wrongly Paid Service Tax

The Madras High Court, upheld the reversal of CENVAT credit availed on service tax paid towards software maintenance services. 

The Court held that even where service tax has been erroneously paid, the assessee cannot unilaterally avail CENVAT credit but must pursue the statutory refund mechanism under Section 11B of the Central Excise Act.