2017 (1) TMI 643

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for the appellant. Per Dr. Satish Chandra: The present appeals are filed by the respondent against the common impugned order-in-original no.51/2012/C.Ex./JPR-II - Commissioner dated 31.07.2012 passed by the Commissioner of Central Excise, Jaipur-II. 2. The brief facts of the case are that the assessee- respondent is engaged in the manufacture of lead and zinc. The respondent has awarded contr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tors at the time of retaining the amounts and took the Cenvat Credit of the entire service tax so paid. The retained amounts were paid at the end of the stipulated period after completion of the project. The department, however, invoked the provisions of Rule 4(7) of the Cenvat Credit Rules, 2004, which read as under:- "(7) The Cenvat credit in respect of input service shall be allowed, on or aft....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed these appeals against the impugned order-in-original. 2. With this background, we have heard Shri R.K. Manjhi, ld. DR for the appellant and Shri Anurag Kapur, ld. Advocate for the respondent. 3. After hearing both the sides and on perusal of the records, it appears that the issue has come-up before the Tribunal in favour of the assessee's in their own case in Appeal No.E/1364/2010-EX(DB) vide....