TMI Blog2018 (4) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh 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 assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the service provider was paid to them, therefore, the provision of rule-7 of Cenvat Credit Rules is not applicable. They relied upon the Board's circular No. 122/03/2010-ST dt 30.4.2010. They also relied upon the following judgments: 1) Hindusan Zinc Ltd Vs Commissioner, C.Ex, Jaipur - Il 2016 TIOL-3174 CESTAT (Del) 2) C.C. Jaipur -Il Vs Hindustan Zinc Ltd. 2013 (8) TMI 497 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. This issue has been clarified by trhe Board in the circular cited by the Appellant. As per the circular, once the service-tax paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
