CENVAT Credit Unaffected by Invoice Adjustments for Liquidated Damages; Tax Paid by Provider Remains Constant.

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Full Text of the Document

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....CENVAT Credit - recovery of proportionate credit in relation to amount adjusted from the invoices as liquidated damages - When the service tax paid by the provider has not varied, cenvat credit cannot be reduced, no question of denying availment at all arises.....