TMI Blog2017 (6) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... reatment of supplementary invoices. Similar issue decided in the case of M/s Delphi Automotive Systems (P) Limited Versus CCE, Noida [2013 (12) TMI 156 - CESTAT NEW DELHI], where it was held that 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’. Appeal dismissed - decided against Revenue. - E/753/2009 - A/87442/17/SMB - Dated:- 19-5-2017 - Shri C J Mathew. Member (Technical) Shri S.V. Nair, Assistant Commissioner (AR) for the appellant Shri D.H. Nadkarni Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. It is also the contention that rule 4(a) of the said Rules specifies the period within which the bill/invoice/ challan, as prescribed, is to be issued by the provider and, consequently, any such document issued thereafter shall not be eligible. It is also contended that the decision of Tribunal relied upon in the impugned order has been appealed against and, therefore, has not attained finality. 3. Heard both Learned Authorised Representative and Learned Counsel for respondent. Undoubtedly, the availment of credit against invoices, primary or supplementary, is not permitted if the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices 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 payment, the Rule 9(1) did not make any distinction between invoice and supplementary invoice . 9. As regards the restriction that the Cenvat credit of the tax paid under supplementary invoice would not be admissible when the tax paid is additional service tax not paid or short paid due to deliberate evasion, this restriction during the period prior to 1-4-2011 was only in respect of supply of inputs and capital goods as provided in clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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