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TMI Blog2018 (10) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... m rather are retaining the part payment of service provider. Thus, it was alleged that the assessee has wrongly availed the Cenvat Credit of Service Tax paid by them on the value of the goods. Accordingly, 3 show cause notices initially were issued which are as follows:- Sl.No. Show Cause Notice No. & Date Period Amount in Rs. 1 V(26)Adj-II/JPR-II/195/2013 dated 30.07.2013 readwith corrigendum dated 04.12.2014 August 2012 to March, 2013 6,42,717/- 2. V926)4-35/2014 dated 07.05.2014 April 2013 to June 2013 3,42,722/- 3. V(26) Adj.-II/JPR-II/238/2014 dated 24.07.2014 read with corrigendum dated 04.12.2014 July 2013 to March, 2014 26,61,490/- These show cause notices were initially adjudicated vide order No. 701 dated 19th Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected. Ld. Counsel for the Assessee Relied upon the following case laws:- 1. Commissioner of Central Excise & ST, Udaipur vs. M/s. Hindustan Zinc Ltd. in Appeal No.E/51137/2018 [Final Order No.52278/2018 SM dated 20.06.2018] 2. M/s. Hindustan Zinc Ltd. vs. CCE, Udaipur in Appeal No. E/54357/2015 EX[DB] [Final order No.56669/2017 dated 01.09.2017 3. M/s. Hindustan Zinc Ltd. vs. CCE, Udaipur in Appeal No. E/52258/2016 EX[DB] [Final order No.57461/2017 dated 25.10.2017. 6. After hearing both the parties and perusing the record, I am of the opinion that the admitted fact remains is that the appellant had paid the entire payment of Service Tax is to the contractor. In view of this admitted fact, Rule 3 of CCR comes into picture in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finally settled amount is less than the amount shown in the invoice does not alter the fact that service charges have been paid and thus the service receiver is entitled to take credit provided he has also paid the amount of service 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. However, in case of subsequent refund or extra payment of service tax, the credit would also be altered accordingly." 8. The circular therefore clarifies that the credit taken would be equivalent to the amount that is paid as Service Tax. 9. The original adjudicating authority had decided a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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