Assessee Entitled to CENVAT Credit Despite Retaining Performance Guarantee u/r 4(7), Cenvat Credit Rules, 2004.

CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue .....

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