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2016 (6) TMI 614 - CESTAT MUMBAI

2016 (6) TMI 614 - CESTAT MUMBAI - TMI - Cenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for the past period - Commissioner (Appeals) allowed the Cenvat Credit on the ground that the restriction provided under Rule 9(1) (b) of Cenvat Credit Rules was not applicable in respect of service tax paid whereas the same was applicable to the inputs and capital goods.Held that:- As during the relevant period of this case, Rule 9(1) (b) of Cenvat .....

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. - Decided in favour of assessee - Appeal No. E/2186/2010, E/CO-22/2012 - Order No.A/87345/16/SMB - Dated:- 6-4-2016 - Shri Ramesh Nair, Member (Judicial) Shri H.M. Dixit, Assistant Commissioner (A.R.) for Appellant Shri D.H. Nadkarni, Advocate for respondent ORDER Per : Ramesh Nair The appeal is directed against the Order-in-Appeal No.SR/310/NGP/2010 dt. 27.9.2010 passed by Commissioner (Appeals) Central Excise, Customs and Service Tax, Nagpur whereby the Ld. Commissioner setting aside the Ord .....

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of service tax is not made due to the reason of suppression of facts, fraud, collusion, wilful mis-statement etc. In the impugned order, Ld. Commissioner (Appeals) allowed the Cenvat Credit on the ground that the restriction provided under Rule 9(1) (b) of Cenvat Credit Rules was not applicable in respect of service tax paid whereas the same was applicable to the inputs and capital goods. 3. Shri H.K. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterating the gro .....

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