Service Provider Entitled to Full Cenvat Credit Despite Withheld Payment u/r 4(7) in Service Tax Case.

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT .....

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