2010 (12) TMI 342

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.... Appellant. Shri I. Beg, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President].  - Heard the Advocate for the appellants and DR for the respondent. 2. By the present application, the appellants are seeking stay of the order passed on 15th March, 2010 whereby recovery of cenvat credit to the tune of Rs. 60,51,237/- alongwith interest and penalty of Rs. 2....

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.... the cases where the receiver of service reduces the amount mentioned in the invoice/bill/challan and makes discounted payment, then it should be taken as final payments towards the provision of service. The mere fact that finally settled amount is less than the amount shown in the invoice does not alter the fact that service charges have been paid and thus the service receiver is entitled to take....