2018 (8) TMI 786

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..... Rules does not have any retrospective effect. Therefore, in respect of supplementary invoices which were issued before 01.04.2011 there is no restriction on availment of Cenvat Credit - reliance placed in the case of M/s Delphi Automotive Systems (P) LTD. Vs Commissioner of Central Excise, Noida [2013 (12) TMI 156 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - APPEAL No. .....

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..... Revenue that before 01.04.2011 there was no provision in Cenvat Credit Rules for availment of Cenvat credit on supplementary invoices. Therefore, a show cause notice dated 13.08.2015 was issued proposing demand against the appellant, which was confirmed through Order-in-Original dated 21.03.2017. Learned Commissioner (Appeals) did not interfere with the confirmation of said demand. Therefore, app .....

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..... sued prior to 01.04.2011 and therefore, in the opinion of Revenue, Cenvat credit of service tax paid through supplementary invoice was not admissible to the appellant. I find through the findings of this Tribunal in the above stated case that Rule 9(1) (bb) of Cenvat Credit Rules does not have any retrospective effect. Therefore, in respect of supplementary invoices which were issued before 01.04. .....

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