2018 (3) TMI 1280

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..... D.R. PER: S.K. MOHANTY Heard both sides. Disallowance of Cenvat credit for non-compliance of the requirement of sub-rule (7) of Rule 4 of the Cenvat Credit Rules, 2004 is the subject matter of present dispute. In this case, while making the payment to the service providers, towards taxable service rendered by them, the appellant had retained 5% from the invoice value, till providing evidence .....

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..... Udaipur [Final Order No. 56669/2017 dated 01.09.2017] wherein it was observed as under:-   "5. The facts of the case are not in dispute. We note that the original authority after referring to the above mentioned circular of the Board distinguished the same and disallowed the credit of service tax attributable to consideration not paid by the appellant. We note, in the present case, the appe .....

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..... owing the ratio of the settled cases as above, we find the impugned order is not sustainable. Accordingly, the same is set aside. The appeal is allowed. "  4. In view of the settled position of law, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal in favour of the appellant. [Dictated and pronounced in the Open Court]
Case la .....

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