https://www.taxtmi.com/caselaws?id=77102 Rule 9(1)(b) of the Cenvat Credit Rules applies to supplementary invoices issued by a manufacturer or importer for additional excise duty or customs duty, and it does not extend to additional service tax on input services. Credit to the recipient could not therefore be denied merely because the service provider was alleged to have suppressed facts. The demand was held unsustainable and disallowance of credit was set aside in favour of the assessee. en-us Thu, 04 Feb 2010 00:00:00 +0530 Tue, 17 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77102 Rule 9(1)(b) of the Cenvat Credit Rules applies to supplementary invoices issued by a manufacturer or importer for additional excise duty or customs duty, and it does not extend to additional service tax on input services. Credit to the recipient could not therefore be denied merely because the service provider was alleged to have suppressed facts. The demand was held unsustainable and disallowance of credit was set aside in favour of the assessee. Case-Laws Service Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77102