Appellant Can Claim CENVAT Credit on Supplementary Invoices u/r 9(i)(e) for Reverse Charge Service Tax Payments.

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....CENVAT credit - supplementary invoices - The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore credit can be availed in terms of Rule 9(i)(e) of CCR - AT....