2017 (4) TMI 1323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Revenue JUDGMENT: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-original No. 08/2011/C. Ex/JPR-II-COMM dated 22.02.2011 passed by the Commissioner (Appeals)-II, Central Excise, Jaipur-II). 2. The brief facts of the case are that the appellant is engaged in the manufacture of lead and zinc. The appellant has awarded contracts to various prestigious compa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 reads as under: "7. The Cenvat credit in respect of input service shall be allowed, on or after the day which payment is made o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y amount retained or discounted after the invoices were issued, the credit need not be changed and full credit of service tax paid to the service tax paid to the service provider will be eligible for credit. It is clarified that the invoice would in fact stand amended to that extent in the appellant's own case (supra) the Tribunal referred to the said circular and on a similar set of facts upheld ....