TMI Blog2016 (11) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that service charges have been paid and thus the service receiver is entitled to take credit, provided he has also paid the serviced tax (whether proportionately reduced or the original amount) to the service provider - reliance placed in the case of Hindustan Zinc Ltd. vs. CCE, Jaipur - II [2017 (1) TMI 373 - CESTAT NEW DELHI], where Tribunal held that the credit need not to changed if the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cement plant. The contracted amount less performance guarantee money was paid to the contractors. The Revenue entertained a view that the credit of service tax proportionate to the amount retained by the appellants is not admissible to them. Accordingly, proceedings initiated resulted in the confirmation of demand of service tax credit of ₹ 66,72,138/-. 2. We have heard the learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to take credit, provided he has also paid the serviced tax (whether proportionately reduced or the original amount) to the service provider. The invoice would in fact stand amended to that extent. The credit taken would be equivalent to the amount that is paid as service tax. We find similar matter came up for decision by the Tribunal in final order No. A/53738/2016 - EX (DB) dated 22/09/2016 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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