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2017 (4) TMI 1323 - AT - Central ExciseCENVAT credit - a certain percentage of the stipulated payment would be withheld on account of performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - Held that: - identical issue decided in the case of M/s. Hindustan Zinc Ltd. Versus C.C.E. Jaipur-II [2017 (1) TMI 373 - CESTAT NEW DELHI], where it was held that in case of any amount retained or discounted after the invoices were issued, the credit need not be changed and full credit of service tax paid to the service provider will be eligible for credit - credit allowed - appeal allowed - decided in favor of appellant.
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