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2010 (2) TMI 285 - AT - Service TaxCenvat Credit – supplementary invoice – service tax recovered from the input service provider and the allegation of suppression has been established in respect of the input service provider, the department seeks to disallow the credit to the appellants who are the recipients of the input service – Held that: - the Rule 9(1)(b) relates to supplementary invoices, issued by a manufacturer or the importer of inputs or capital goods and relates to additional amount of excise duty or additional duty leviable under Section 3 of the Customs Act. In the said Rule, there is no mention of additional amount of Service tax. As such, there is no warrant in law to invoke such provisions of Rule 9(1)(b) in respect of the present case – credit is allowed
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