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2014 (2) TMI 97 - AT - Service TaxDenial of benefit of Cenvat credit - Service Tax paid by way of supplementary invoice – Held that:- Rule 9(1) (f) specifies an invoice, a bill or challans issued by the provider of invoices, service documents on which credit can be availed - The supplementary invoices as also invoice are valid for the purpose of availment of credit - the provision of Rule 9(1) (b) debars taking of credit if supplementary invoices are issued by manufacturer or importer on account of duty having become recoverable, on account of any levy or short-levy by reasons of fraud, collusion, or any wilful mis-statement or suppression of facts etc. Relying upon JSW Steel Ltd. Vs. CCE, Salem [2008 (9) TMI 74 - CESTAT, CHENNAI ] – Pre-deposits waived till the disposal – Stay granted.
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