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2020 (2) TMI 184 - AT - Central ExciseCENVAT Credit - duty paying invoices - the service tax paid voluntarily without raising any supplementary invoices - Rule 9(1) (bb) of Cenvat Credit Rules, 2004 - revenue neutrality - extended period of limitation - HELD THAT:- The provisions of Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 is not applicable to the facts of the case as the appellant has not availed credit on supplementary invoices but on the basis of delayed payment of service tax and the same cannot be the basis to deny the credit by invoking the provisions of Rule 9(1)(bb). Further the delayed payment of service tax voluntarily does not amount to suppression of fact with intent to evade payment of tax and hence denial of credit by invoking Rule 9(1)(bb) is not tenable in law. Revenue Neutrality - HELD THAT:- The entire exercise of payment of service tax and availment of credit has resulted into revenue neutral situation - further, once the payment of service tax and availment of credit resulted in revenue neutral situation, then the exception created by Rule 9(1) (bb) of Cenvat Credit Rules is not applicable to the facts of the present case. Extended period of limitation - HELD THAT:- Once the appellant has paid the service tax voluntarily and informed the Department accordingly, then denial of credit on the ground of suppression of fact by invoking longer period of limitation cannot be sustained. Appeal allowed - decided in favor of appellant.
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