2013 (11) TMI 1362

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..... ce tax during the period. We therefore find that the applicant has made out a case for total waiver of the dues. Therefore, the pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeal - Stay granted. - Appeal No. E/1636/12 - - - Dated:- 30-11-2012 - Mr. S.S. Kang and Mr. Sahab Singh, JJ. For the Appellant : S. Narayanan, Adv. For the Respondent : S. .....

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..... availed on the strength of supplementary invoices. The prohibition was introduced only from 1.4.2011 by introduction of Rule 9 (1) (bb) of the Cenvat Credit Rules where credit on service tax on the basis of supplementary invoices is not available if the service provider has paid tax on the ground of suppression, willful misstatement with intent to evade payment of tax. The applicant relies upon t .....

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