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2017 (7) TMI 979 - AT - Central ExciseCENVAT credit - job-work - manpower services - duty paying documents - denial on the ground that the service tax was not paid earlier and not shown in the invoice, cenvat credit was availed on the supplementary invoice - Held that: - Though the service tax was not paid at the time raising the invoice but undisputedly paid the service tax and subsequently issued supplementary invoice. It is permissible to avail the cenvat credit on the strength of supplementary invoice - The allegation of the lower authority that credit is not admissible on supplementary invoice issued in respect of service tax paid under suppression of fact is not found to be correct for the reason that the period involved in the present case is 2008, whereas this embargo of suppression of fact in respect of the supplementary invoice was brought under Rule 9(1) (bb) w.e.f. 1.4.2011, therefore denial of credit on this ground is also not sustainable - appeal allowed - decided in favor of appellant.
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