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2018 (2) TMI 804 - AT - Central ExciseCENVAT credit - supplementary invoices - Rule 9(i)(bb) of the CCR - ST paid on reverse charge basis - Held that: - Rule 9(i)(bb) is applicable to supplementary invoice, bill or challan issued by provider of output service and Rule 9(i)(e) is applicable, inter alia, to a person liable to pay service tax under Rule 2(1)(d) of Service Tax Rules, 1994 - It is apparent that the appellant is not service provider and therefore Rule 9(i)(bb) would not be applicable to them. The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore credit can be availed in terms of Rule 9(i)(e) of CCR - appeal allowed - decided in favor of appellant.
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