2014 (2) TMI 97

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..... r the purpose of availment of credit - the provision of Rule 9(1) (b) debars taking of credit if supplementary invoices are issued by manufacturer or importer on account of duty having become recoverable, on account of any levy or short-levy by reasons of fraud, collusion, or any wilful mis-statement or suppression of facts etc. Relying upon JSW Steel Ltd. Vs. CCE, Salem [2008 (9) TMI 74 - CESTAT .....

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..... credit. He has further held that even if such supplementary invoices are held to be specified documents, credit is not available inasmuch as service tax stands paid by the service provider under the allegations and findings of suppression, mis-statement etc. 2. At this stage, we find that Rule 9(1) (f) specifies an invoice, a bill or challans issued by the provider of invoices, service documents .....

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