TMI Blog2017 (7) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ime raising the invoice but undisputedly paid the service tax and subsequently issued supplementary invoice. It is permissible to avail the cenvat credit on the strength of supplementary invoice - The allegation of the lower authority that credit is not admissible on supplementary invoice issued in respect of service tax paid under suppression of fact is not found to be correct for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e job worker by deputing the manpower and that service is manpower service and not covered under exemption Notification No.8/2005-ST dt. 1.3.2005 as amended. The said cenvat credit was denied on the ground that the service tax was not paid earlier and not shown in the invoice, cenvat credit was availed on the supplementary invoice. As regard the supplementary invoice if the service tax is paid due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of fact was brought under Rule 9(1) (bb) only from 1.4.2011, whereas in the present case the period involved is August 2008, for this reason also the credit cannot be denied. In support he placed reliance on the following decisions: (i) Auto Window Vs. Commissioner of Central Excise, Mumbai-II - 2016 (41) STR 518 (Tri.-Mumbai) (ii) Delphi Automotive Systems (P) Ltd. Vs. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice of service is not showing the service tax amount, the same is not valid document accordingly the cenvat credit was rightly denied. 4. I have carefully considered the submission made by both the sides, I find that there is no dispute that the service for which the invoice was raised was received by the appellant. Though the service tax was not paid at the time raising the invoice but undisp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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