2011 (8) TMI 982

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..... explains that a small percentage of the contract amounts awarded to different service providers for executing the expansion project of their plant was retained for settlement at the final stage of the contract after verification that all the terms and conditions of the contract has been fulfilled. Their case is that the tax amounts for which credit has been taken, have been paid by the service pr .....

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..... very ordered relates to the credit which was sought to be availed without making full payment of the bill raised by the service providers and without restricting the credit availed to such duty paid on the amount actually paid to the service provider. Revenue is relying on Rule 4(7) of Cenvat Credit Rules for confirming the demand. 4. The appellant explains that a small percentage of the con .....

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