First Case Differentiating CENVAT Credit Rules for Regular vs. Supplementary Invoices; Denial Deemed Unsustainable u/r 9(1)(bb).

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....Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT credit rules made distinction between the Invoice and Supplementary invoices in respect of service tax paid. Hence order of Commissioner drawing support from newly inserted rule 9 (1) (bb) to apply the Rule 9 (1) (b) for denying the credit availed by the appellant cannot cannot be sustained. - AT....