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TMI Blog2018 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... r - the demand confirmed on account of denial of Cenvat Credit on the strength of supplementary invoices is set aside - matter remitted back (for part of the demand) for verification purposes to the Adjudicating Authority is confirmed. - APPEAL No. E/55312/2013-EX[DB] - FINAL ORDER NO.70306/2018 - Dated:- 17-1-2018 - MR. Ashok Jindal, Member (Judicial) AND MR. Anil G. Shakkarwar, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider came into statute w.e.f. 01.04.2011, therefore, for the period prior to 01.04.2011 the appellant is not entitled to avail Cenvat Credit on the strength of supplementary invoices issued by the service provider. In these circumstances, the proceedings were initiated against the appellant and Cenvat Credit was denied. 3. The learned counsel for the appellant who stated that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. 5. On the other hand leaned AR reiterated the finding of the impugned order. 6. On carefully considering the facts of the matter, in terms of Rule 9 (1) (bb) of Cenvat Credit Rules, 2004, the appellant is entitled to avail Cenvat Credit on the strength supplementary invoices w.e.f. 01.04.2011 as there was no such provision prior to that, therefore, the appellant is not entitled Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re should not be a case of fraud, collusion, willful mis-statement, suppression of facts etc.pm the part of service provider. 7. In view of these observations, it cannot be said that prior to 01.04.2011, the appellant was not entitled to avail Cenvat Credit on the strength of supplementary invoices issued by the service provider. Therefore, we hold that the appellant is entitled to avail Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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