2018 (9) TMI 918

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....vocates Present for the Respondent: Mr. Amresh Jain, DR ORDER PER: BIJAY KUMAR In the present case, the issue is regarding the availability of cenvat credit to the main contractor who had sub-contracted the job. The dispute is regarding the quantification of the value for which the input credit is to be allowed under the Cenvat Credit Rules, 2004. 2. We have heard Ld. Advocate who has subm....

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.... Adjudicating Authority that only part of the contract is sub-contracted. 3. Ld. DR, on behalf of Revenue has, fairly conceded that legal principle remains the same in this case as was for the earlier period for which an Order was passed by the Ld. Commissioner. He has drawn our attention to the Adjudication Order where the Adjudicating Authority has held that the entire work was sub-contracted b....