9911796707
TMI Blog2019 (4) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... f the value of the input services received by them from their contractor, and retaining the part payment of service provider on account of performance guarantee. Thus, it was alleged that the assessee has wrongly availed the Cenvat Credit of Service Tax paid by them on the value of such services. Accordingly, various show cause notices initially were issued. 3. These show cause notices were initially adjudicated vide various orders confirming the demand of these show cause notices. Aggrieved thereof, the assessee filed an appeal before the Commissioner (Appeals), who vide the order under challenge allowed the appeal setting aside the order of original adjudicating authority. Being aggrieved the present appeals have been filed by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Appeal No. E/54357/2015 EX[DB] [Final order No.56669/2017 dated 01.09.2017 3. M/s. Hindustan Zinc Ltd. vs. CCE, Udaipur in Appeal No. E/52258/2016 EX[DB] [Final order No.57461/2017 dated 25.10.2017. 4. CCE, Udaipur Vs. M/s Hindustan Zinc Ltd. Final Order No. 55702-55703/2016 dated 24.11.2016 read with Misc. No. 50480-50481/2017 dated 4.8.2017. 7. After hearing both the parties and perusing the record, we are of the opinion that the admitted fact remains is that the appellant had paid the Service Tax on the entire payment made to the contractor. In view of this admitted fact, Rule 3 of CCR comes into picture in accordance whereof the appellant can avail the cenvat credit on the amount which has already been paid by him. Simultaneously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid and thus the service receiver is entitled to take credit provided he has also paid the amount of service tax, (whether proportionately reduced or the original amount) to the service provider. The invoice would in fact stand amended to that extent. The credit taken would be equivalent to the amount that is paid as service tax. However, in case of subsequent refund or extra payment of service tax, the credit would also be altered accordingly." 9. The circular therefore clarifies that the credit taken would be equivalent to the amount that is paid as Service Tax. 10. The original adjudicating authority had decided and confirmed the demand of show cause notice merely for want of the evidence that the entire payment of Service Tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
