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2017 (10) TMI 700 - AT - Central ExciseCENVAT credit - Reverse Charge Mechanism - Duty paying documents - applicability of Rule 9 (1)(b) of the CCR, 2004 - Held that: - the said rule is invokable only for Cenvat Credit availed on the strength of supplementary invoices issued by manufacturer or importer of excisable goods for inputs or capital goods. The said rule is not applicable to the services received - admittedly, the issue in the present case is that the appellant has availed Cenvat Credit of Service Tax paid for the services received from a service provider located outside India under reverse charge mechanism in terms of Section 66 of the Finance Act, 1994 - the provisions of Rule 9(1)(b) of CCR, 2004 are not invokable - the appellant has correctly availed the Cenvat Credit - appeal allowed - decided in favor of appellant.
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