TMI Blog2018 (9) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat Credit Rule, 2004, the assessee was only entitled to avail Cenvat Credit of the amount paid to the service provider i.e. the sub-contractor - HELD THAT:- An identical matter came up before the Tribunal for consideration in the case of Hindustan Zinc Limited [2018 (7) TMI 522 - CESTAT NEW DELHI ]. Upon-examination of the statutory provisions read with the circular dated 30.04.2010 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellant also provides taxable service under the category of Erection commissioning Installation Service . During the disputed period, the appellant had assigned part of such service to the sub-contractor. While making payment of the billed amount raised by such sub-contractor, the appellant had retained some amount as se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred by the appellant before this tribunal. 2. The Learned Advocate appearing for the appellant submits that the issues arising out in the present dispute is no more open for any debate in view of the Circular No. 122/3/2010-ST dated 30.04.2010 of CBEC and also the decision of this Tribunal in the case of Hindustan Zinc Limited (Final Order no. 52278/2018 SM dated 20.06.2018). O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the value of services, however, no part of the service tax reflected in the invoices was ever retained by the respondent. Respondent has paid the service tax on entire invoice value, as evident from para 5.1 of the impugned order. The credit of full service tax paid by the service provider in respect of services provided would be available even if amount payable to the service provider has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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