2018 (3) TMI 826

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....Chhibber (Advocate), for Appellant Shri Pawan Kumar Singh (Supdt.) AR, for Respondent Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the learned Commissioner (Appeals) has denied the Cenvat Credit on the strength of supplementary invoices issued by the service provider. 2. The facts of the case are that during the period from 2006-07 and 2009-10, the ap....

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....ded back to the Adjudicating Authority for verification purposes and for the remaining demand the learned Commissioner (Appeals uphold the order.  4. The learned counsel for the appellant submits that the supplementary invoices is an invoice and on the strength of supplementary invoice the appellant is entitled to avail Cenvat Credit un terms of Rule 9(i) of the Cenvat Credit Rules, 2004. ....

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....Rule 9(1) of the Rules itself provide availment of Cenvat Credit on the strength of supplementary invoices issued by service provider. The said rule does not stated that supplementary invoices, additional invoices, Challan, etc., are not invoices. It provides that a document which shows all the particulars required for availment of Cenvat Credit as per the Rule 4 of Service Tax Rules, 1994, the as....

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....h supplementary invoices. 8. Further, the learned counsel for the appellant submits that the learned Commissioner (Appeals) himself has allowed the Cenvat Credit after examining the documents. We find that the learned Commissioner (Appeals) has only remanded the matter back for verification purposes to the Adjudicating Authority therefore, in the said apart of the order, we do not find any infi....