https://www.taxtmi.com/caselaws?id=337563 The Tribunal allowed the appeals, setting aside the impugned order as without merit. The case focused on the interpretation and application of Rule 4(7) of the Cenvat Credit Rules, 2004 in relation to amounts retained from invoices. The Tribunal held that full credit of service tax paid to the service provider would be eligible for credit, even for amounts retained by the respondent. This decision was based on a previous ruling and a Board circular, leading to the favorable outcome for the respondent. en-us Thu, 24 Nov 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337563 The Tribunal allowed the appeals, setting aside the impugned order as without merit. The case focused on the interpretation and application of Rule 4(7) of the Cenvat Credit Rules, 2004 in relation to amounts retained from invoices. The Tribunal held that full credit of service tax paid to the service provider would be eligible for credit, even for amounts retained by the respondent. This decision was based on a previous ruling and a Board circular, leading to the favorable outcome for the respondent. Case-Laws Central Excise Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337563