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2016 (6) TMI 614 - CESTAT MUMBAICenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for the past period - Commissioner (Appeals) allowed the Cenvat Credit on the ground that the restriction provided under Rule 9(1) (b) of Cenvat Credit Rules was not applicable in respect of service tax paid whereas the same was applicable to the inputs and capital goods.Held that:- As during the relevant period of this case, Rule 9(1) (b) of Cenvat Credit Rules, 2004, does not put any restriction for availing the Cenvat Credit on the supplementary invoice in respect of input services received by the assessee. Admittedly, the restriction was brought by insertion of Sub-clause (bb) of Rule 9(1) of Cenvat Credit Rules w.e.f. 1.4.2011. Therefore prior to 1.4.2011 the credit cannot be denied borrowing the restriction provided in unamended Rule 9(1). This proposition has been endorsed by the various Tribunal decision as cited by the Ld. Counsel. - Decided in favour of assessee
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