https://www.taxtmi.com/caselaws?id=238407 Credit on input services taken against later-paid service tax under supplementary invoices was treated as prima facie sustainable where the services were actually received and used in manufacture. The departmental restriction invoked for denying credit on supplementary invoices was noted to apply expressly to inputs and capital goods, while the parallel restriction for input services was stated to have been introduced only from 1 April 2011. On that basis, and relying on tribunal precedent, a strong prima facie case was found and pre-deposit of demand, interest and penalty was waived with recovery stayed pending appeal. en-us Wed, 07 Aug 2013 00:00:00 +0530 Tue, 22 Oct 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238407 Credit on input services taken against later-paid service tax under supplementary invoices was treated as prima facie sustainable where the services were actually received and used in manufacture. The departmental restriction invoked for denying credit on supplementary invoices was noted to apply expressly to inputs and capital goods, while the parallel restriction for input services was stated to have been introduced only from 1 April 2011. On that basis, and relying on tribunal precedent, a strong prima facie case was found and pre-deposit of demand, interest and penalty was waived with recovery stayed pending appeal. Case-Laws Service Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238407