2016 (6) TMI 875

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..... of the Cenvat Credit Rules, 2004, an assessee entitled to avail cenvet credit of the service tax paid by them. As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service tax paid by the service provider - Decided in favor of assessee. - Excise Appeal No. 57705/2013-SM - Final Order No. 60002/2016 - Date .....

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..... 01.03.06. The construction companies instead of paying service tax on 33% of the gross value, paid service tax on 67% of the value of the service provided to the appellant. The contention of the revenue is that as construction companies were required to pay service tax on 33% of the value, the excess service tax paid by the construction companies is not entitled to the appellant for availment of .....

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