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M/s. Hindustan Coca Cola Beverages Pvt. Ltd. Versus C.C.E., Jaipur

2015 (8) TMI 1323 - CESTAT NEW DELHI

Recovery of Cenvat credit alongwith interest and penalty - service tax paid on manpower recruitment service on 21.05.2009 -, which was not charged by the service provider in its invoice issued initially, but was claimed through supplementary invoice, issued subsequently - supplementary invoices are not eligible document for taking cenvat credit as prescribed under Rule 9 of the Cenvat Credit Rules, 2004. - Held that:- the issue regarding eligibility for taking of cenvat credit on the basis .....

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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 appellant. - Decided in favour of appellant - E/50600/2014-EX [SM] - Final Order No. 54103/16 - Dated:- 18-8-2015 - M .....

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ant had taken cenvat credit of ₹ 10,74,484/- on the service tax paid on manpower recruitment service on 21.05.2009, which was not charged by the service provider in its invoice issued initially, but was claimed through supplementary invoice, issued subsequently. Taking of such cenvat credit was objected to by the Service Tax Department on the ground that supplementary invoices are not eligible document for taking cenvat credit as prescribed under Rule 9 of the Cenvat Credit Rules, 2004. Sh .....

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s 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. Ranjan .....

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lementary invoices issued prior to 01.04.2011. It has further been observed in the impugned order that the appellant had contravened the provisions of Rule 4 (7) of the Cenvat Credit Rules by taking credit of ₹ 6,13,912/- before making payment to the service provider. 6. I find that the issue regarding eligibility for taking of cenvat credit on the basis of supplementary invoice issued by the service provider on 15.05.2009 is covered by the decision of this Tribunal in the case of Delphi A .....

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