2019 (8) TMI 1372

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....the supplementary invoice subsequent to an investigation of a case, registered against them in May 2012 for failure to pay Service Tax during the period 2007-08 to March, 2012, which culminated in issue of and Show Cause Notice confirmed vide Order in Original No.13 /ST/ADC/KOP/2013 dated 28.01.2014. A Show Cause Notice dated 31.12.2015 was issued to the Appellants, proposing to disallow Cenvat Credit of Rs. 5, 65,008. On adjudication the lower authority confirmed disallowance of Cenvat Credit of Rs. 3, 32,087, which was upheld by Appellate Authority. Hence, this appeal. 2. Learned Counsel for the Appellants submits that in case Cenvat Credit availed, on the strength of a supplementary invoice issued by a service provider, where the addit....

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....l) (iv). Memories Photograpy Studio 2014-TIOL-3073-CESTAT-AHM (v), Thyssenkrupp Industries India Ltd 2017(48) STR 81 (Tri-Mum) (vi). Aditya College of Competitive Exams 2009-TIOL-2216-CESTAT-Bang (vii). Patton Ltd 2006(206) ELT 496 (Tri- Kolkata) (viii).The Lalit Ashok 2018-TIOL-3658-CESTAT-Bang. 3. Learned A.R. for the department had reiterated the findings of the OIO and OIA and submits that the Commissioner Appeals has rightly held that the said CBEC circulars quoted by the Appellants are not applicable as they have been quoted out of context. The credit has been availed after the insertion Rule 9(1) (bb) therefore the plea of the Appellants that provisions before the insertion should be applicable. The Appellants has no....