https://www.taxtmi.com/caselaws?id=796143 Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 restricts credit on supplementary invoices only where additional service tax has become recoverable from the service provider due to fraud, collusion, wilful misstatement, suppression of facts, or intentional contravention. Recoverability requires proceedings and confirmation of a service-tax demand. Voluntary payment of tax, interest and penalty after investigation, without a show-cause notice or adjudicated demand against the provider, does not meet that condition. As supplementary invoices are prescribed credit documents, Cenvat credit remains admissible in those circumstances. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796143 Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 restricts credit on supplementary invoices only where additional service tax has become recoverable from the service provider due to fraud, collusion, wilful misstatement, suppression of facts, or intentional contravention. Recoverability requires proceedings and confirmation of a service-tax demand. Voluntary payment of tax, interest and penalty after investigation, without a show-cause notice or adjudicated demand against the provider, does not meet that condition. As supplementary invoices are prescribed credit documents, Cenvat credit remains admissible in those circumstances. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796143