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2019 (8) TMI 1372 - AT - Service TaxCENVAT credit - supplementary invoice - Rule 9(1) (bb) of CCR - appellants contention is that there was no fraud on his part and therefore it is not proper to deny credit to them on that count - HELD THAT:- The provisions of the Rule is very clear and clearly talks fraud etc at the end of the service provider and not at the end of the service recipient as in the case of the Appellant. As the Appellants’ service provider M/s. Datta Enterprises has issued supplementary invoice after the department has initiated an investigation, the provisions of Rule 9(1) (bb) as existing on the date of availing credit by the Appellants are squarely applicable. Time Limitation - HELD THAT:- There is force in the argument of the appellant that the department was well aware of the fraud /suppression etc. committed by M/s. Datta Enterprises. A show cause notice was issued to them on 25.03.2013. The Appellants were regularly submitting the ST-3 Returns. The unit was also audited in 2013-14 and a show cause notice was issued on 31.12.2015 which is clearly beyond the limitation provided - The department was aware of the fact when M/s. Datta Enterprises have issued a supplementary invoice. Moreover, the Appellants were also audited well before the issuance of show cause notice. Under the circumstances, no suppression etc can be alleged on the part of the Appellants - Therefore the show cause notice and the impugned order and liable to be set aside on limitation. Appeal allowed - decided in favor of appellant.
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