https://www.taxtmi.com/caselaws?id=240491 The Tribunal clarified that the restriction on availing Cenvat credit for service tax paid under supplementary invoices prior to 1/4/11 did not apply retrospectively. The judgment emphasized that Rule 9(1) did not explicitly mention 'supplementary invoices' for service tax during the relevant period and that the restriction introduced later could not be applied retrospectively. Consequently, the order denying the credit was set aside, and the appeals were allowed, providing a clear interpretation of the legal provisions governing Cenvat credit in this context. en-us Wed, 25 Sep 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240491 The Tribunal clarified that the restriction on availing Cenvat credit for service tax paid under supplementary invoices prior to 1/4/11 did not apply retrospectively. The judgment emphasized that Rule 9(1) did not explicitly mention 'supplementary invoices' for service tax during the relevant period and that the restriction introduced later could not be applied retrospectively. Consequently, the order denying the credit was set aside, and the appeals were allowed, providing a clear interpretation of the legal provisions governing Cenvat credit in this context. Case-Laws Service Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240491