https://www.taxtmi.com/highlights?id=52730 CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of fact, there is no option for the department except to issue a SCN and adjudicate the matter, therefore, at the appellants end on availment of cenvat credit and the suppression of facts on the service provider can neither be alleged nor can be decided, therefore, Rule 9(1)(bb) is not applicable. en-us Fri, 03 Apr 2020 11:09:44 +0530 Fri, 03 Apr 2020 11:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52730 CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of fact, there is no option for the department except to issue a SCN and adjudicate the matter, therefore, at the appellants end on availment of cenvat credit and the suppression of facts on the service provider can neither be alleged nor can be decided, therefore, Rule 9(1)(bb) is not applicable. Highlights Central Excise Fri, 03 Apr 2020 11:09:44 +0530 https://www.taxtmi.com/highlights?id=52730