9911796707
TMI Blog2017 (11) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by them, the respondent has availed credit in excess - Held that: - the case of the Revenue is not sustainable as Revenue has calculated month wise whereas Cenvat Credit is available to them up to the limit of 20% of the input services as per return wise as held by this Tribunal in the case of Vodafone Essar Digilink Ltd. Vs. CCE, Jaipur [2011 (6) TMI 586 - CESTAT, NEW DELHI] - as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Rules, 2004, the Cenvat Credit was restricted to 20% of the output taxable services provided by them. In these set of facts, a show cause notice was issued to the respondents for the period 2005 to 2008 alleging that the respondent has utilized Cenvat Credit in excess of 20% of the Service Tax payable in a month in contravention of Rules 6 (3) (c) of CCR, 2004. The matter was adjudicated and af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue has calculated month wise whereas Cenvat Credit is available to them up to the limit of 20% of the input services as per return wise as held by this Tribunal in the case of Vodafone Essar Digilink Ltd. Vs. CCE, Jaipur - 2011 (24) STR 562 (Tri. Del.), wherein this Tribunal has observed as under:- "5. So far as restriction of Cenvat credit to the extent of 35% is concerned that no more is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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