2016 (11) TMI 1532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Respondent : Shri Yogesh Agarwal, Authorized Representative ORDER Per. B. Ravichandran :- The appeal is against order dated 03/03/2010 of Commissioner of Central Excise, Jaipur - II. The appellants are engaged in the manufacture of cement. They were availing credit of duty paid on input, capital goods and service tax. They had received taxable service from three service providers in connec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Revenue contended that in terms of Rule 4 (7), the credit can be taken only if full value of service is paid to the service provider. We find that the issue was clarified by the Board Circular dated 30/04/2010. It was clarified that 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 serv....