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TMI Blog2015 (8) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The brief facts of the case are that the appellant is a manufacturer of aerated water/mineral water falling under Chapter 22 of the Central Excise Act, 1985. The appellant avails cenvat credit of Central Excise duty and service tax paid on inputs, capital goods and input services, used in or in relation to the manufacture of the final products. The appellant had taken cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudged demand. Hence, the present appeal is before this Tribunal. 2. Shri Vimal Jain, the Id. Consultant appearing for the appellant submits that Cenvat Credit Rules do not prohibit availment of cenvat credit of service tax paid on the basis of supplementary invoices issued by the service provider including invoices issued, showing payment of tax on account of fraud or collusion etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary invoices issued prior to 01.04.2011. It has further been observed in the impugned order that the appellant had contravened the provisions of Rule 4 (7) of the Cenvat Credit Rules by taking credit of Rs. 6,13,912/- before making payment to the service provider. 6. I find that the issue regarding eligibility for taking of cenvat credit on the basis of supplementary invoice issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for issue of invoice by the service provider or input service distributor and as such, the Service Tax Rules also do not mention the issue of supplementary invoices when additional service tax is required to be paid due to any reason. In view of this, the term 'invoice' mentioned in Clause (f) and (g) of Rule 9 (1) of Cenvat Credit Rules, 2004 has to be treated including supplementary inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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