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

Supplementary invoice requirements determine CENVAT credit eligibility when service tax is billed after contract commencement.
CENVAT Credit for a work contract billed retrospectively depends on compliance with supplementary invoice provisions: the supplementary invoice must state total taxable consideration and compute service tax, be supported by bill wise annexures, be accompanied by the supplier's bonafide reason for earlier non charging, and include an undertaking or bank guarantee that no departmental show cause notice exists and the invoice is not issued in response to such notice.