Impact of modified 'input service' definition

[felix ka]

Hai TMI experts,

my doubt is whether CENVAT Credit is available to a work contract entered in 2009 in the following back-ground.

• advance was paid in 2009 and work commenced.
• a supplimentary invoice for ST was raised after 1-4-2011
• work is still continuing
• it belongs to the specifically excluded category as per modified Rule 2(l) 

AI Summary

CENVAT Credit Eligibility: Clarification on Supplementary Invoices Post-April 2011 under Rule 9 and Rule 2(l) Exclusions. A forum participant inquired about the eligibility of CENVAT Credit for a work contract initiated in 2009, with a supplementary invoice for service tax issued post-April 2011. The work falls under a category specifically excluded by the modified Rule 2(l). A respondent clarified that according to Rule 9, a supplementary invoice is valid unless the additional tax arises from fraud or other violations. They advised ensuring detailed documentation on the invoice, attaching a bill-wise annexure, obtaining a valid reason for delayed tax charging, and securing an undertaking from the service provider confirming no Show Cause Notice was issued.