https://www.taxtmi.com/caselaws?id=357123 The Tribunal allowed the appellant to avail Cenvat Credit on supplementary invoices from 01.04.2011 onwards, rejecting the Revenue's argument against such credit before that date. Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 permits claiming credit on supplementary invoices if they meet specified requirements. The Tribunal emphasized the absence of fraud or misstatement by the service provider. The Adjudicating Authority was directed to verify documents as part of the demand, supporting the need for proper verification before granting Cenvat Credit. The Tribunal set aside the denial of Cenvat Credit on supplementary invoices, remanding the matter for verification. en-us Wed, 17 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357123 The Tribunal allowed the appellant to avail Cenvat Credit on supplementary invoices from 01.04.2011 onwards, rejecting the Revenue's argument against such credit before that date. Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 permits claiming credit on supplementary invoices if they meet specified requirements. The Tribunal emphasized the absence of fraud or misstatement by the service provider. The Adjudicating Authority was directed to verify documents as part of the demand, supporting the need for proper verification before granting Cenvat Credit. The Tribunal set aside the denial of Cenvat Credit on supplementary invoices, remanding the matter for verification. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357123