2014 (2) TMI 97

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..... ount of Rs.1,55,38,864.84 stands confirmed against the applicant by denying them the benefit of Cenvat credit of Service Tax paid by the service provider by way of supplementary invoice. There is no dispute about such payment of tax by the service provider or receipt of the services by the applicant or use of the same. The lower authorities have denied the Cenvat credit on the sole ground that sup .....

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..... rable, on account of any levy or short-levy by reasons of fraud, collusion, or any wilful mis-statement or suppression of facts etc. The said Rule 9(1)(b) has been the subject matter of various decisions of the Tribunal and it stand held that same is not applicable in respect of service tax paid under supplementary invoices even if there was suppression etc. on part of the service provider. Refere .....

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