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2016 (11) TMI 859 - AT - Central ExciseCENVAT credit - non-registration of supplier at the time of issue of invoices - whether the availment of Cenvat credit by the appellant on the basis of supplementary invoices issued by the service provider, justified? - Held that: - Cenvat credits stand allowed by the Tribunal in the case laws cited by the appellant under identical circumstances. In the case of Secure Meters Ltd. Vs. CCE [2010 (1) TMI 284 - CESTAT, NEW DELHI] which is on identical facts to the one in present appeals Tribunal has held that it is not correct to deny the service tax credit on the basis of the above mentioned supplementary invoices, just because at the time of receipt of the input services, the input service providers were not registered and had not mentioned Service tax registration no. in the invoices. I find no reason to take a different view in the present appeals - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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