In case of invoices paid after availing discounts, is CENVAT Credit available in full or proportionately?

Patel  Air Freight   vs. Commr. Of C.Ex. & Service Tax, Vadodara [2014  (35) STR  529 (Tri.  - Ahmd.)

 

 

FACTS:

The appellants had availed full CENVAT Credit on discounted invoices.   The   Revenue    contended    that CENVAT credit should be allowed proportionally. The appellants  relied on Circular  No. 877/15/2008-CX,  dated 17th  November,   2008   and   Circular   No.   122/3/2010- ST, dated  30th April,  2010 which  clarified  that CENVAT Credit will be available  for such amount which  has been paid as Excise Duty/Service  tax whether  at full value or proportionate  value.

 

HELD:

There was  no evidence  brought  to  prove  that  reduced service tax was  paid. Also,  CENVAT credit was  availed of amount  paid  as service  tax,   full  credit was  held as available in view of the above referred circulars