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2018 (4) TMI 355 - AT - Central ExciseDemand of Interest - whether the Appellant is liable to pay interest u/r 14 in case where the Appellant have availed cenvat credit before making full payment of value, as indicated in the invoice / bill/ challan etc. issued by the service provider? - Held that: - the Appellant have, though paid part of the service charges at a later stage, but the amount of service tax was paid at the first instance along with the part payment made at the time of receipt of invoice. Once the service tax amount was fully paid, the same is available for cenvat credit to the Appellant. As per Board's circular No. 122/03/2010-ST dt 30.4.2010, once the service-tax payment was made, the assessee is eligible to avail the credit. Appeal allowed - decided in favor of appellant.
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