2017 (9) TMI 1639

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....r.B.L.Narasimhan, Advocate Present 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 C....

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....the Board and clarified vide Circular dated 30.04.2010; 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. ....

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....eversal of credit under Rule 14 can be ordered in such situation. The reference can be made to the following decision:- 1. Hindustan Zinc Ltd. vs. CCE, Jaipur-II, Final Order No.A/53738/2016-EX[DB]. 2. CCE, Jaipur-II vs. Hindustan Zinc Ltd.- 2014 (34) STR 440 (Tri.:-Del.) 3. CCE & ST, Udaipur vs. Hindustan Zinc Ltd. Final Order No. 55702-55703/2016 dated 24.11.2016. 4. Hindustan Zinc L....