Appellant Entitled to 100% CENVAT Credit on Works Contract Services; Full Service Tax Credit Upheld by Court.

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....CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant credit is legally available and it cannot be said that amount paid by the appellant is not service tax and on this ground, credit cannot be denied.....