https://www.taxtmi.com/caselaws?id=758529 CESTAT Kolkata allowed the appellant's appeal regarding CENVAT Credit eligibility. The Revenue contended that non-payment of 10% of invoice value disqualified the assessee from availing full CENVAT Credit. The Tribunal relied on Delhi Bench precedent in Hindustan Zinc Limited case, which established that amounts retained or discounted after invoice issuance do not affect credit eligibility, and full service tax credit remains available. Following this binding precedent, the impugned order was set aside and appeal allowed. en-us Mon, 09 Sep 2024 00:00:00 +0530 Sun, 15 Sep 2024 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758529 CESTAT Kolkata allowed the appellant's appeal regarding CENVAT Credit eligibility. The Revenue contended that non-payment of 10% of invoice value disqualified the assessee from availing full CENVAT Credit. The Tribunal relied on Delhi Bench precedent in Hindustan Zinc Limited case, which established that amounts retained or discounted after invoice issuance do not affect credit eligibility, and full service tax credit remains available. Following this binding precedent, the impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758529