TMI Blog2008 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 - 1084 and 1085/2008 - Dated:- 29-9-2008 - P.G. CHACKO, MEMBER (JUDICIAL) and P. KARTHIKEYAN, MEMBER (TECHNICAL) M.S. Nagaraja for the Appellant. N.J. Kumaresh for the Respondent. [Order per P.G. Chacko, Member (Judicial). - After examining the records and hearing both sides, we are of the view that the appeals require to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. Appeal No. E/396/2008 is against the Commissioner's order denying Cenvat credit of Rs. 53,52,737 on input services and demanding equal amount of duty and imposing penalties. The above credit had been taken on the strength of 2 invoices dated March 2007 issued by the input service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or challan evidencing payment by the person liable to pay service tax. Hence all the provisions stated in the rule regarding supplementary invoice is not only applicable to inputs and capital goods but also to input services. It is a well-settled principle that Explanation has to be read in consonance with the main part of the statute..." According to the learned counsel, the Explanation to clause (b) of rule 9(1) was read in conjunction with the entire sub-rule, which was not intended by the legislative authority. The Explanation was intended to clarify the scope of 'supplementary invoice' mentioned in clause (b) of sub-rule (1) and the same had nothing to do with anything contained in clauses (a) and (c) to (g). We have heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made thereunder with intent to evade payment of duty. Explanation. - For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xman 337, wherein it was held that legislative intent had to be gathered from the language used in the statute which meant that attention had to be paid to what had been said in the statute as also to what had not been said. The learned counsel has advanced the same arguments against the Commissioner's order under challenge in Appeal No. E/397/2008 as well. 4. After considering the submissions, we have to accept the case of the appellants. We have already reproduced the relevant provision in this order. Obviously, the invoices issued to the appellants by the input service provider did not attract clause (b) of sub-rule (1) of rule 9. This clause, in fact, did not apply to service tax at all. The Explanation to this clause was also there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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