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TMI Blog2017 (6) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... NGP/2009 dated 26th March 2009 of Commissioner of Central Excise (Appeals), Nagpur challenged by Revenue pertains to availment of CENVAT credit of Rs. 13,13,274 in August-September 2007 against supplementary invoices issued by contractors for services rendered between June 2005 and March 2006 as well as 2006-07. Notice was issued to the respondent, M/s ACE Calderys Ltd, who are in the business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier, who had rendered 'manpower recruitment and supply service' and 'maintenance and repair services', issued supplementary invoices to the respondent. It was on these invoices that credit had been availed. According to Revenue, the invoices were issued long after the rendering of the service and, hence, would not be covered by those enumerated in rule 9 (1) of the Rules. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, at the same time, it is seen that while there is specific restriction on utilisation of supplementary invoices pertaining to supply of goods the enumeration of documents relating to services does not envisage a separate treatment of supplementary invoices. 4. I also find that the issue in dispute has been settled by the decision cited in the impugned order. The decision of Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Clauses (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 pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. JSW Steel Ltd. Salem Works v. CCE, Salem reported in 2008-TIOL-2351-CESTAT-MAD, Chaphekar Engg. Pvt. Ltd. v. CCE, Pune-I reported in 2013-TIOL-347-CESTAT-MUM and Secure Meters Ltd. v. CCE, Jaipur-II reported in 2010 (18) S.T.R. 490 (Tri.-Del.). Moreover, when a restriction on availment of Cenvat credit in respect of input services has been introduced from a particular date by inserting a provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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