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2016 (11) TMI 1532 - AT - Central ExciseCENVAT credit - Revenue entertained a view that the credit of service tax proportionate to the amount retained by the appellants is not admissible to them - Held that: - the mere fact that finally settled amount is less than the amount shown in the invoice does not alter the fact that service charges have been paid and thus the service receiver is entitled to take credit, provided he has also paid the serviced tax (whether proportionately reduced or the original amount) to the service provider - reliance placed in the case of Hindustan Zinc Ltd. vs. CCE, Jaipur - II [2017 (1) TMI 373 - CESTAT NEW DELHI], where Tribunal held that the credit need not to changed if the full amount of consideration was not paid by the assessee to the service provider. Appeal allowed - decided in favor of appellant.
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