2015 (8) TMI 1323

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....ndent :  Smt. Ranjana Jha, D.R. ORDER The brief facts of the case are that the appellant is a manufacturer of aerated water/mineral water falling under Chapter 22 of the Central Excise Act, 1985. The appellant  avails cenvat credit of Central Excise duty and service tax paid on inputs, capital goods and input services, used in or in relation to the manufacture of the final products....

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....ugned order dated 29.10.2013 has upheld the adjudged demand. Hence, the present appeal is before this Tribunal. 2.  Shri Vimal Jain, the Id. Consultant appearing for the appellant submits that Cenvat Credit Rules do not prohibit availment of cenvat credit of service tax paid on the basis of supplementary invoices issued by the service provider including invoices issued, showing payment of ....

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...., no credit was available on the basis of supplementary invoices issued prior to 01.04.2011. It has further been observed in the impugned order that the appellant had contravened the provisions of Rule 4 (7) of the Cenvat Credit Rules by taking credit of Rs. 6,13,912/- before making payment to the service provider. 6.  I find that the issue regarding eligibility for taking of cenvat credit....

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....er in the Service Tax Rules, 1994 there is provision only for issue of invoice by the service provider or input service distributor and as such, the Service Tax Rules also do not mention the issue of supplementary invoices when additional service tax is required to be paid due to any reason. In view of this, the term 'invoice' mentioned in Clause (f) and (g) of Rule 9 (1) of Cenvat Credit ....