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2015 (8) TMI 1323 - AT - Central ExciseRecovery of Cenvat credit alongwith interest and penalty - service tax paid on manpower recruitment service on 21.05.2009 -, which was not charged by the service provider in its invoice issued initially, but was claimed through supplementary invoice, issued subsequently - supplementary invoices are not eligible document for taking cenvat credit as prescribed under Rule 9 of the Cenvat Credit Rules, 2004. Held that:- the issue regarding eligibility for taking of cenvat credit on the basis of supplementary invoice issued by the service provider on 15.05.2009 is covered by the decision of this Tribunal in the case of Delphi Automotive System Pvt. Ltd. Vs. CCE, Noida [2013 (12) TMI 156 - CESTAT NEW DELHI]. Cenvat credit - denied by Id. Commissioner (Appeals) - Contravention of provisions of Rule 4(7) of the Cenvat Credit Rules by taking credit before making payment to the service provider - Held that:- I find from the available records that though the said amount was taken by the appellant, the same was regularised upon deposit of the interest attributable to such irregular availment of credit. Since the appellant has compensated the government by paying interest on account of early availment of cenvat credit before making payment of service tax to the service provider, the matter got regularised and there is no reason for denial of such credit to the appellant. - Decided in favour of appellant
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