Reverse Charge Service Tax Credit Cannot Be Denied by Applying a Later Rule

AMD Research, an exporter of IT software services, claimed refund of accumulated Cenvat credit, including ₹2.42 crore relating to Service Tax paid under Reverse Charge. 

The Department relied on Rule 9(1)(bb) to deny the credit. CESTAT held that the relevant TR-6 challans were expressly recognised under Rule 9(1)(e), while Rule 9(1)(bb) was introduced only from 1 April 2011 and did not apply to the documents or period in question.