2009 (1) TMI 145

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.... Shri Sandeep Sachdeva, C.A., for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - The issue involved in this appeal is the availment of CENVAT credit by the appellant of the service tax paid by them as receiver of GTA services on the basis of supplementary invoice and invoices in which the registration number of the service provider was not mentioned. An amount of Rs....

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....voice. He also submits that even though in the CENVAT Credit Rules there is no provision for issue of supplementary invoices, this issue was taken up before the Commissioner of Central Excise, Pune-II who had suggested that in cases where the inputs service provider did not mention the service tax amount in the bill, a fresh invoice or bill may be issued indicating the service tax amount and givin....

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....ider of input services. 3. I have considered the submissions made by the learned C.A. I find that the provision of Rule 9 has not been considered by lower authorities. While the Original Adjudicating Authority had also mentioned that the appellants have not proved that the services were used in or in relation to manufacture, this has not been discussed by the Commissioner (Appeals) at all. Furt....