2013 (10) TMI 862 - AT - Service Tax

CENVAT Credit - supplementary invoice issued for service tax paid later - Revenue was of the view that the invoice issued to the appellant is supplementary invoice and since non-payment of service tax was on account of wilful suppression of facts, the appellant cannot take cenvat credit of this service tax on the basis of this invoice, in view of the provisions of the Rule 9(1)(b) of the Cenvat Credit Rules – Waiver of Pre-deposit - Held that:- Prima facie such a provision was not there in respect of input services and was introduced w.e.f. 1.4.2011 - in this case the receipt of the services by the appellant is not disputed and the fact that the services were used in or in relation to the manufacture of finished goods is also not disputed - the appellant have strong prima facie case in their favour – Following Secure Meters Ltd. Vs. CCE, Jaipur-II [2010 (1) TMI 284 - CESTAT, NEW DELHI] and Imagination Technologies India P. Ltd. Vs. CCE, Pune-III [2011 (4) TMI 406 - CESTAT, MUMBAI] - the requirement of pre-deposit of cenvat credit demand, interest and penalty waived for hearing of the appeal and recovery stayed till the disposal of the appeal – Stay granted.