2016 (6) TMI 614

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....ant Shri D.H. Nadkarni, Advocate for respondent ORDER Per : Ramesh Nair The appeal is directed against the Order-in-Appeal No.SR/310/NGP/2010 dt. 27.9.2010 passed by Commissioner (Appeals) Central Excise, Customs and Service Tax, Nagpur whereby the Ld. Commissioner setting aside the Order-in-Original No.11/SPM/ADC/ST/2010 dt. 5.8.2010 allowed the appeal of the respondent. 2. The iss....

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....Shri H.K. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal, submits that the only provision for allowing the Cenvat Credit on supplementary invoice is provided under Rule 9(1) (b). In the present case Cenvat Credit was availed on supplementary invoice. The Rule 9(1) (b) shall apply mutatis mutandis in respect of service tax also. 4. O....

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....AT-MAD. (iii) Delphi Auomotive Systems (P) Limited Vs. Commissioner of Central Excise, Noida 2013-TIOL-1793-CESTAT-DEL 5. I have carefully considered the submissions made by both the sides. I find that during the relevant period of this case, Rule 9(1) (b) of Cenvat Credit Rules, 2004, does not put any restriction for availing the Cenvat Credit on the supplementary invoice in respect o....