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2019 (6) TMI 898 - AT - Central ExciseCENVAT Credit - duty paying invoices - Rule 9(1)(b) of CENVAT Credit Rules, 2004 - supplementary invoices issued was only relating to ‘inputs’ and ‘capital goods’. There is no mention of ‘input services’ in the said provision till the said Rule was amended by insertion of Rule 9(1)(bb) to the said CENVAT Credit Rules, 2004 w.e.f. 01.04.2011 - reverse charge mechanism - HELD THAT:- On being pointed out by the Revenue in July 2009, the Appellants have discharged Service Tax for the services received from overseas clients under Section 66A of Finance Act, 1994. Consequently, they availed CENVAT Credit of the service tax amount so paid considering the same as an input service. Revenue does not dispute the said service as ‘input service’ but it is their contention that since the Service Tax was recovered from the Appellant, which was initially not paid by the Appellant due to wilful mis-statement or suppression of facts, therefore, the credit of the amount so paid is not admissible to them in view of Rule 9(1)(b) of CENVAT Credit Rules, 2004. Tribunal analysing the circumstances under which the service tax was paid by the Appellant for the value of sales commission paid to the overseas buyers under reverse charge mechanism have arrived at the conclusion that there was no suppression, mis-statement etc on the part of the Appellant in discharging the service tax even though it was paid after being pointed by the department. Appeal allowed - decided in favor of appellant.
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