https://www.taxtmi.com/caselaws?id=243495 The Tribunal ruled in favor of the applicant, allowing the Cenvat credit of Service Tax paid through supplementary invoices. It held that supplementary invoices are valid documents under Rule 9(1)(f) for claiming credit, rejecting the lower authorities' denial based on alleged suppression by the service provider. The judgment emphasized that Rule 9(1)(b) does not apply to service tax paid under supplementary invoices, granting relief to the applicant by waiving the pre-deposit of duty and penalty during the appeal process to prevent financial burden. en-us Mon, 22 Apr 2013 00:00:00 +0530 Mon, 03 Feb 2014 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243495 The Tribunal ruled in favor of the applicant, allowing the Cenvat credit of Service Tax paid through supplementary invoices. It held that supplementary invoices are valid documents under Rule 9(1)(f) for claiming credit, rejecting the lower authorities' denial based on alleged suppression by the service provider. The judgment emphasized that Rule 9(1)(b) does not apply to service tax paid under supplementary invoices, granting relief to the applicant by waiving the pre-deposit of duty and penalty during the appeal process to prevent financial burden. Case-Laws Service Tax Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243495