2017 (9) TMI 1639

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.... for the Respondent: Mr.R..K. Mishra, D.R. ORDER: B.Ravichandran The appellant is aggrieved by order dated 14.09.2015 of Commissioner of Central Excise, Udaipur. The appellants are engaged in the manufacture of Zinc & lead concentrate liable to Central Excise Duty. They were also availing credit on various inputs and input services in terms of Cenvat Credit Rules, 2004. The appellants availed c....

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....0.04.2010; it is categorically stated that the mere fact that amount paid by recipient is less than what is sown in the invoice does not alter the fact, the service tax paid by the recipient has to be varied proportionately. The ld. Counsel also relied on large number of decisions including the Tribunal's decision in appellant's own case. 3. The ld. AR reiterated the findings of the original auth....