TMI Blog2019 (4) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... , they were entitled to avail credit. The circular No. 122/03/2010- ST dated 30th April, 2010 further clarifies the situation that the Service Tax paid is allowed as credit - The circular therefore clarifies that the credit taken would be equivalent to the amount that is paid as Service Tax. There is a clear recitation that irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project. Till date, there is nothing on record to rebut the aforesaid findings. Credit cannot be denied - appeal dismissed - decided against Revenue. - Excise Appeal No. E/53886, 53887, 53888 & 53889/2018 - A/50356-50359/2019-EX[DB] - Dated:- 12-2-2019 - MR ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill or as the case may be, vide challan referred in Rule 9 of CCR, 2004. The order under challenge therefore was alleged as wrong. For this contention, emphasis is laid on Rule 4 (7) of Cenvat Credit Rules impressing upon that in cases where payment is not been made within the time stipulated in this rule needs to pay it back the Cenvat credit availed. The order under challenge is therefore prayed to be set aside. Appeal of Revenue is prayed to be allowed accordingly. 6. While rebutting, it is mentioned on behalf of the assessee that the matter in hand is no more res-integra. It has already been decided by this Tribunal in the case of appellant themselves vide the final order No.52278/2018-SM dated 20 th June, 2018, wherein the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit in accordance of Rule 4 (7) of Cenvat Credit as is alleged by the Department. 8. For the purpose, we observe that Rule 4 (7) of CCR stands amended w.e.f. 1st April, 2011 and after the said amendment taking of Cenvat Credit is not linked with the payment of invoice to the service provider but it is linked with the invoice/bill/challan of input service. Though the grievance of the Department seems that irrespective, the payment was still to be made within 3 months, but we observe that since the respondent had paid the entire Service Tax on which they were liable for taking the credit i.e. on the amount as mentioned in the Bill/invoice, they were entitled to avail credit. The circular No. 122/03/2010- ST dated 30th April, 2010 fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the completion of the project. Till date, there is nothing on record to rebut the aforesaid findings. 11. We also have perused the decisions relied upon by the respondents. The perusal thereof makes it clear that the facts of the present cases are similar to those cases even the assessee is also the same. We have therefore, no hesitation to follow the said decision. The relevant portion of the same is extracted herein below: - 10. There is no dispute regarding the fact that though the respondent retained a part of the value of services, however, no part of the service tax reflected in the invoices was ever retained the Respondent. Respondent has paid the service tax on entire invoice value, as evident from para 5.1 of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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