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2019 (10) TMI 626 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices - Rule 9(1)(bb) of Cenvat Credit Rules, 2004 - HELD THAT:- There is no dispute to the fact that appellant has paid service tax, even though pointing out by the auditors subsequently, but under reverse charge mechanism on receipt of services namely, security agency service and man power recruitment service. They have availed Cenvat credit on the basis of bank challans as proof of payment of service tax. The provisions of taking credit on such challans, is provided under Rule 9(e) of Cenvat Credit Rules, 2004 - In the present case, credit was not taken on supplementary invoices, bills challans and therefore, the provisions of Rule 9(1)(bb) is not applicable. Thus, in case of payment of service tax under reverse charge mechanism, Rule 9(1)(bb) will not apply - appeal allowed - decided in favor of appellant.
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