2013 (11) TMI 1362

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....oth sides. 2. The applicant filed the application for waiver of pre-deposit of input service credit of Rs.19,71,599/-. The demand is confirmed after denying credit for the period August 2008 in respect of service tax paid on taxable service received by the applicant. 3. The contention of the applicant is that the service provider has not paid the duty during the period. However, the same has....

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....s CCE 2010 (18) ELT 432 and in the case of JSW Steel Ltd vs CCE reported in 2012 (277) ELT 189. 4. The Revenue relies upon the provisions of Rule 9(1) (b) of the Cenvat Credit Rules and submits that supplementary invoices are not valid documents as duty has been paid by the service recipient on asking of the Revenue. The contention is also that the provisions of Rule 9(1) (bb) though introduced....