2016 (11) TMI 1532

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....ri B.L. Narsimhan, Advocate For 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 servic....

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....n of invoice value for service received. The 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 servic....