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2018 (9) TMI 1922 - AT - Service TaxCENVAT Credit - service tax amount indicated in the invoices issued by the sub-contractor - sub-rule (7) of Rule 4 of Cenvat Credit Rule, 2004 - CBEC Circular No. 122/3/2010-ST dated 30.04.2010 - denial on the ground that under the provisions of sub-rule (7) of Rule 4 of Cenvat Credit Rule, 2004, the assessee was only entitled to avail Cenvat Credit of the amount paid to the service provider i.e. the sub-contractor - HELD THAT:- An identical matter came up before the Tribunal for consideration in the case of Hindustan Zinc Limited [2018 (7) TMI 522 - CESTAT NEW DELHI]. Upon-examination of the statutory provisions read with the circular dated 30.04.2010 issued by the CBEC, the Tribunal has held that in case a part amount of value of service is retained from the bills of the service provider, the Cenvat Credit cannot be denied for the full amount of service tax claimed in the invoices. There are no merits in the impugned order passed by the Learned Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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