2016 (12) TMI 905

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..... spondent: Mr. G.R. Singh, D.R. PER: S.K. MOHANTY Availment of entire amount of service tax as cenvat credit, instead of the prescribed rate of 45% by the appellant is the subject matter of present dispute. 2. Ms. Neha Meena, the ld. Advocate appearing for the appellant submits that the service provider has paid 100% service tax on the services provided by him. Since the payment of service tax h .....

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..... nt Revenue. Since the appellant herein has taken the service tax paid by the service provider on the basis of invoices raised by him, in my opinion taking of cenvat credit is in conformity with the cenvat statute. Thus, I do not find any merits in the impugned order and allow the appeal in favour of the appellant. [Dictated and Pronounced in the Open Court]
Case laws, Decisions, Judgements, O .....

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