TMI Blog2016 (6) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable 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 Credit Rules, 2004, does not put any restriction for availing the Cenvat Credit on the supplementary invoice in respect of input services received by the assessee. Admittedly, the restriction was brought by insertio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Order-in-Original No.11/SPM/ADC/ST/2010 dt. 5.8.2010 allowed the appeal of the respondent. 2. The issue involved in the present case is whether the respondent is entitled to avail Cenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for the past period. The adjudicating authority denied the Cenvat Credit on the ground that as per Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplementary invoice. The Rule 9(1) (b) shall apply mutatis mutandis in respect of service tax also. 4. On the other hand, Shri D.H. Nadkarni, Ld. Counsel appearing for the respondent submits that the period involved in the present case is July 2005 to January 2009 and during that period Rule 9(1) (b) of Cenvat Credit Rules,2004 restricted the Cenvat Credit in case of supplementary invoice on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put any restriction for availing the Cenvat Credit on the supplementary invoice in respect of input services received by the assessee. Admittedly, the restriction was brought by insertion of Sub-clause (bb) of Rule 9(1) of Cenvat Credit Rules w.e.f. 1.4.2011. Therefore prior to 1.4.2011 the credit cannot be denied borrowing the restriction provided in unamended Rule 9(1). This proposition has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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