TMI Blog2015 (8) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... tomotive System Pvt. Ltd. Vs. CCE, Noida [2013 (12) TMI 156 - CESTAT NEW DELHI]. Cenvat credit - denied by Id. Commissioner (Appeals) - Contravention of provisions of Rule 4(7) of the Cenvat Credit Rules by taking credit before making payment to the service provider - Held that:- I find from the available records that though the said amount was taken by the appellant, the same was regularised upon deposit of the interest attributable to such irregular availment of credit. Since the appellant has compensated the government by paying interest on account of early availment of cenvat credit before making payment of service tax to the service provider, the matter got regularised and there is no reason for denial of such credit to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal is before this Tribunal. 2. Shri Vimal Jain, the Id. Consultant appearing for the appellant submits that Cenvat Credit Rules do not prohibit availment of cenvat credit of service tax paid on the basis of supplementary invoices issued by the service provider including invoices issued, showing payment of tax on account of fraud or collusion etc., prior to 01.04.2011. To support his above stand, the Id. Consultant has relied on the decision of this Tribunal in the case of Delphi Automotive System Pvt. Ltd. vs. Commissioner of Central Excise, Noida reported in 2013-TIOL 1793-CESTAT-Del. 3. On the other hand, Mrs. Ranjana Jha, Id. D.R. appearing for the respondent reiterated the findings recorded in the impugned order. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the same provisions of law. Moreover in the Service Tax Rules, 1994 there is provision only for issue of invoice by the service provider or input service distributor and as such, the Service Tax Rules also do not mention the issue of supplementary invoices when additional service tax is required to be paid due to any reason. In view of this, the term 'invoice' mentioned in Clause (f) and (g) of Rule 9 (1) of Cenvat Credit Rules, 2004 has to be treated including supplementary invoice as during the period of dispute, with regard to service tax payment the Rule 9 (1) did not make any distinction between 'invoice' and supplementary invoice, 7. With regard to observation of the Id. Commissioner (Appeals) that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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