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Polygenta Technologies Ltd. Versus Commissioner of Central Excise, Nasik-I

2018 (2) TMI 804 - CESTAT, MUMBAI

CENVAT credit - supplementary invoices - Rule 9(i)(bb) of the CCR - ST paid on reverse charge basis - Held that: - Rule 9(i)(bb) is applicable to supplementary invoice, bill or challan issued by provider of output service and Rule 9(i)(e) is applicab .....

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service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore credit can be availed in terms of Rule 9(i)(e) of CCR - appeal allowed - decided in favor of appellant. - E/85235/2016-SM[BR] - A/91734/2017 - Date .....

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nterest and imposition of penalty. 2. Learned counsel for the appellant argued that they had availed input service credit on account of service tax liability under reverse charge after investigation by DGCEI. In the investigation, DGCEI had found tha .....

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oking Rule 9(i)(bb) of the Cenvat Credit Rules. Rule 9(i)(bb) of the Cenvat Credit Rules debars availment of credit on supplementary invoices issued as a result of suppression, misdeclaration, fraud etc. Learned counsel argued that their case is not .....

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issued in the instant case. He argued that the credit has been availed on the basis of challan by which the service ax paid on reverse charge basis by themselves. 3. Learned AR relies on the impugned order. 4. I have gone through the rival submission .....

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.. (bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non .....

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payment of service tax. …….. …. (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii), (iv), (v) and (vii) of clause (d) of sub-rule (1) or rule 2 of the Service Tax Rule .....

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