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2017 (12) TMI 93 - AT - Service TaxCENVAT credit - duty paying invoices - supplementary invoices - Rule 9(1) BB of the Cenvat Credit Rules, 2004 - whether on the strength of supplementary invoices issued by the service provider of service tax paid under Section 73(4A) of Finance Act, 1994, the appellant is entitled to avail Cenvat credit or not? - Held that: - proviso to Section 73(4A) is all in nature of settlement of dispute and as per the said provision if the amount of service tax along with interest and 1% penalty during the period of default has been paid, in that circumstance proceedings are to come to an end. In that circumstance, the allegation of fraud, collusion, wilful suppression of facts or non payment of service tax with intent to evade payment of service tax under the Act or Rule, cannot be held that these ingredients are there - In the absence of these ingredients, in terms of Rule 9 (1) BB of Cenvat Credit Rules, Cenvat credit cannot be denied to the appellant. Reliance placed in the case of Indian Oil Corporation Ltd. Versus CCE Mumbai II [2011 (6) TMI 520 - CESTAT, MUMBAI]. On the basis of supplementary invoices Cenvat credit cannot be denied on the ground of fraud, collusion, wilful misstatement or suppression of facts - appeal allowed - decided in favor of appellant.
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