9911796707
TMI Blog2018 (9) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is a manufacturer of electrical control panels, 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-contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 31.10.2017 has upheld the adjudged demands confirmed on the appellant. Hence the present appeal was preferred 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 decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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