https://www.taxtmi.com/caselaws?id=795958 CENVAT credit on supplementary invoices is barred under Rule 9(1)(bb) where the supplier's additional service tax becomes recoverable due to fraud, suppression, wilful misstatement or other conduct intended to evade tax. Departmental detection of the supplier's earlier non-payment, together with only partial immunity and reduced penalty before the Settlement Commission, supported application of that exclusion; denial of credit with interest was therefore sustained. Penalty for wrongful credit availment requires culpable omission or conduct by the recipient. As the invoices contained the prescribed duty-payment and taxable-value particulars and no omission was attributable to the recipient, penalty under Rule 15(2) read with Section 11AC was not imposable. en-us Fri, 03 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795958 CENVAT credit on supplementary invoices is barred under Rule 9(1)(bb) where the supplier's additional service tax becomes recoverable due to fraud, suppression, wilful misstatement or other conduct intended to evade tax. Departmental detection of the supplier's earlier non-payment, together with only partial immunity and reduced penalty before the Settlement Commission, supported application of that exclusion; denial of credit with interest was therefore sustained. Penalty for wrongful credit availment requires culpable omission or conduct by the recipient. As the invoices contained the prescribed duty-payment and taxable-value particulars and no omission was attributable to the recipient, penalty under Rule 15(2) read with Section 11AC was not imposable. Case-Laws Central Excise Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795958