https://www.taxtmi.com/caselaws?id=442337 The Tribunal allowed the appellant's appeal, setting aside the disallowance of Cenvat credit on supplementary invoices and associated demands for interest and penalties. The Tribunal held that supplementary invoices from service providers are valid for availing Cenvat credit under Rule 9(1)(f) of the Cenvat Credit Rules, 2004, citing relevant precedents. Additionally, the Tribunal rejected the Commissioner's invocation of the extended period of limitation, emphasizing that the retrospective application of Rule 9(1)(bb) was not justified. The appeal by the appellant was allowed, while the revenue's appeal was dismissed. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442337 The Tribunal allowed the appellant's appeal, setting aside the disallowance of Cenvat credit on supplementary invoices and associated demands for interest and penalties. The Tribunal held that supplementary invoices from service providers are valid for availing Cenvat credit under Rule 9(1)(f) of the Cenvat Credit Rules, 2004, citing relevant precedents. Additionally, the Tribunal rejected the Commissioner's invocation of the extended period of limitation, emphasizing that the retrospective application of Rule 9(1)(bb) was not justified. The appeal by the appellant was allowed, while the revenue's appeal was dismissed. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442337