TMI Blog2017 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... for credit - appeal allowed - decided in favor of appellant. - Excise Appeals Nos.3506 and 3507/2012-EX(DB) - A/55702-55703/2016-EX[DB] - Dated:- 24-11-2016 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri R.K. Manjhi, DR for the appellant. Shri Anurag Kapur, Advocate for the appellant. Per Dr. Satish Chandra: The present appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the contract, the Respondent deducted 5%-10% as retention amount and made the balance payment of 90% to the contractors. However, it is pertinent to note that the service tax reflected on the invoice was fully paid by the contractor to the exchequer. Further, the Respondent paid the full amount of service tax to the contractors at the time of retaining the amounts and took the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the entire service tax amount on the invoices had been paid by the service providers. The ld. Commissioner, vide the impugned Order-in-Original allowed the appeals filed by the Respondent by relying on Rule 4(7) of the Cenvat Credit Rules, 2004 read with Board Circular No.122/03/2010-ST dated 30.04.2010. The Department has now preferred these appeals against the impugned order-in-original. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid to the service provider will be eligible for credit. It is clarified that the invoice would infact stand amended to that extent. In the appellant s own case (supra) the Tribunal referred to the said Circular and on a similar set of facts upheld the credit availed by the appellant. 5. In view of the above settled position, we find that the impugned order is without merit, and according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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