https://www.taxtmi.com/caselaws?id=199659 The Tribunal allowed the appeal, overturning the Commissioner's order denying the appellant credit for service tax on a retained amount after receiving taxable services. The Tribunal held that as long as service charges and service tax were paid proportionately, credit could be claimed, even if the final amount retained was less than the invoice value. Emphasizing the importance of paying service tax, the Tribunal relied on a Board Circular and precedent from a previous case to support its decision, ultimately finding the Revenue's denial of credit unfounded. en-us Wed, 16 Nov 2016 00:00:00 +0530 Thu, 26 Apr 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199659 The Tribunal allowed the appeal, overturning the Commissioner's order denying the appellant credit for service tax on a retained amount after receiving taxable services. The Tribunal held that as long as service charges and service tax were paid proportionately, credit could be claimed, even if the final amount retained was less than the invoice value. Emphasizing the importance of paying service tax, the Tribunal relied on a Board Circular and precedent from a previous case to support its decision, ultimately finding the Revenue's denial of credit unfounded. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199659