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TMI Blog2019 (12) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for both the parties submits that order dated 13.09.2019 passed therein was erroneously passed instead of the order being passed in D.B.Central Excise Appeal No.126/2017. 2. Accordingly, the order passed therein stands re-call and the present appeal stands withdrawn on account of the Circular No. F.No.390/Misc./116/2017-JC dated 22.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, the tax effect involved in the present being less than Rs. 1 crore, learned counsel appearing for the appellant seeks permission to withdraw the appeal. 3. The appeal is dismissed as withdrawn. D.B.Central Excise Appeal No.126/2017:- 1. The question of law framed in this case in ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.04.2010 to the extent it has been relied upon is as follows:- "3. As per sub-rule (7) of Rule 4 of the CENVAT credit Rules, 2004, "Credit in respect of input service shall be allowed, on or after the day on which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice, bill or as the case may be, challan referred to in Rule 9." A doubt raised as to whether the receiver of input service can take credit only after the full value that is indicated in the invoice, bill or challan raised by the service provider, and also the service tax payable thereon, has been paid. It has been represented that in many cases, after the invoice is issued by the service provider, the service recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and of service tax. The form of payment is not indicated in the same and the rule does not place restriction on payment through debit in the books of accounts. Therefore, if the service charges as well as the service tax have been paid in any prescribed manner which is entitled to be called 'gross amount charged' then credit should be allowed under said rule 4 (7). Thus, in the case of "Associate Enterprises", credit of service tax can be availed of when the payment has been made to the service provider in terms of section 64(4)(c) of Finance Act, 1994 and the service tax has been paid to the Government Account. (b) In the cases where the receiver of service reduces the amount mentioned in the invoice/bill/challan and makes discounte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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