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2016 (12) TMI 905
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....pondent: Mr. G.R. Singh, D.R. PER: S.K. MOHANTY Availment of entire amount of service tax as cenvat credit, instead of the prescribed rate of 45% by the appellant is the subject matter of present dispute. 2. Ms. Neha Meena, the ld. Advocate appearing for the appellant submits that the service provider has paid 100% service tax on the services provided by him. Since the payment of service tax ha....