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TMI Blog2017 (4) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that in case of any amount retained or discounted after the invoices were issued, the credit need not be changed and full credit of service tax paid to the service provider will be eligible for credit - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 1228 of 2011 - Final Order No. 52976 / 2017 - Dated:- 18-4-2017 - Mr. (Dr.) Satish Chandr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment would be made at the end of the stipulated period after the successful execution of the contract. Thus, from each of the progressive bills raised by the contractors during the execution of the contract, the appellant deducted 5% - 10% as retention amount and made the balance payment of 90% to the contractors. However, it is pertinent to note that the service tax reflected on the invoice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dharam Singh, ld. AR for the Revenue. 4. After hearing both sides and on perusal of record, it appears that the issue has come up before the Tribunal in favour of the assessee s in their own case in Appeal No. E/1364/2010-EX (DB) vide Final Order No. 53738/2006- EX(DB) dated 22.09.2016, wherein the Tribunal has observed that: We noticed that the very same issue was the subject matter of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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