2017 (6) TMI 1064

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....07. Notice was issued to the respondent, M/s ACE Calderys Ltd, who are in the business of manufacturing refractory material, for having availed credit in contravention of rule 9(1)(b) of CENVAT Credit Rules, 2004 which bars the availment of credit of duties that is paid under the recovery provision of Central Excise Act, 1944. First appellate authority, placing reliance on the decision of the Tribunal in JSW Steels Ltd v. Commissioner of Central Excise, Salem [2009 (90) RLT 106 (CESTAT-Chennai)], held that the invoices used for availing credit are not covered by the restriction in CENVAT Credit Rules, 2004. 2.  In appeal it is contended that the tax had been paid by the service provider in August-September 2007 for services pertaini....

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....ration of documents relating to services does not envisage a separate treatment of supplementary invoices. 4.  I also find that the issue in dispute has been settled by the decision cited in the impugned order. The decision of Tribunal in M/s Delphi Automotive Systems (P) Ltd v. Commissioner of Central Excise, NOIDA [2013-TIOL-1793-CESTAT-DEL] reinforces the consistent stand adopted by Tribunal thus '8. Coming to the first question as to whether during the period of dispute, 'supplementary invoice' could be treated as a valid document, I find that a Division Bench of this Tribunal in the case of EBG India Pvt. Ltd. v. CCE, Nasik (supra) has held that supplementary invoice evidencing payment of additional duty amount is not t....