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2019 (3) TMI 118 - AT - Service TaxCENVAT Credit - duty paying invoices - credit availed on the strength of invoices issued by service providers who are not registered with Department - scope of SCN - Held that:- The impugned order is contrary to the SCN as well as the Order-in-Original because in the Order-in-Original, the issue of Rule 9(bb) was set aside whereas the Commissioner (A) has relied upon Rule 9(bb) and denied the credit which is beyond the SCN. Further, the provision of supplementary invoice is not applicable in the present case because in the present case, only invoices were issued and not the supplementary invoices. Further, in the case of Commissioner of Service Tax, Bangalore Vs. Kyocera Wireless (India) Pvt. Ltd., [2016 (4) TMI 799 - KARNATAKA HIGH COURT] it was held that registration with the Department not a pre-requisite for claiming credit. Appeal allowed - decided in favor of appellant.
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