2018 (2) TMI 804

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... able to pay service tax under Rule 2(1)(d) of Service Tax Rules, 1994 - It is apparent that the appellant is not service provider and therefore Rule 9(i)(bb) would not be applicable to them. The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore credit can be availed in terms of Rule 9(i)(e) of CCR - appeal allowed - decided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nue is seeking to deny cenvat credit invoking Rule 9(i)(bb) of the Cenvat Credit Rules. Rule 9(i)(bb) of the Cenvat Credit Rules debars availment of credit on supplementary invoices issued as a result of suppression, misdeclaration, fraud etc. Learned counsel argued that their case is not covered under Rule 9(i)(bb) but it is covered under Rule 9(i)(e) of the Cenvat Credit Rules. He pointed out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or short-payment by reason of fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax. .. . (e) a challan evide .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X