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TMI Blog2019 (6) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994. Consequently, they availed CENVAT Credit of the service tax amount so paid considering the same as an input service. Revenue does not dispute the said service as input service but it is their contention that since the Service Tax was recovered from the Appellant, which was initially not paid by the Appellant due to wilful mis-statement or suppression of facts, therefore, the credit of the amount so paid is not admissible to them in view of Rule 9(1)(b) of CENVAT Credit Rules, 2004. Tribunal analysing the circumstances under which the service tax was paid by the Appellant for the value of sales commission paid to the overseas buyers under reverse charge mechanism have arrived at the conclusion that there was no suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of CENVAT Credit Rules, 2004 supplementary invoices issued was only relating to 'inputs' and 'capital goods'. There is no mention of 'input services' in the said provision till the said Rule was amended by insertion of Rule 9(1)(bb) to the said CENVAT Credit Rules, 2004 w.e.f. 01.04.2011. In support, the learned Advocate referred to the judgment of Hon'ble Madras High Court in the case of CCE Salem Vs JSW Steels Ltd - 2018 (8) G.S.T.L. 153 (Mad.). Further, he has submitted that this Tribunal, after analysing the facts and the evidences on record, dropped the penal proceedings initiated against the Appellant in discharging the Service Tax of ₹ 104.54 lakhs Service Tax under reverse charge mechanism vide Order No.A/89365/17/STB, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ).... (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under Section 3 of Central Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rule, it is made clear, extends to an invoice issued by the manufacturer for clearance of inputs or capital goods as well. [See Rule 9(1)(a)(i)(I) and (II)]. A similar provision qua invoices issued by the importer and first stage or a second stage dealer is also embedded in the very same Rule. [See Rule 9(1)(a)(ii), (iii) and (iv)]. 13.5 Clause (b) of [sub-rule] (1) of Rule 9 of the 2004 CC Rules enables availment of CENVAT credit against supplementary invoices, issued by a manufacturer or importer of inputs or capital goods. There is no reference, whatsoever, to input service provider. The Explanation which is appended to clause (b) of Rule 9(1), clarifies what a supplementary invoice would include. The clarification adverts to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since, we have come to the conclusion that Rule 9(1)(b) of 2004 CC Rules would have no application to the facts obtaining in the instant case, the exception carved out in clause (b) of sub-rule (1) of Rule 9 of 2004 CC Rules, which prohibits availment of credit in a case of additional amount of duty becomes payable on account of fraud, collusion or any wilful misstatement or suppression of facts, etc., will not be applicable to the assessee." 7. Also, we find that this Tribunal, analysing the circumstances under which the service tax was paid by the Appellant for the value of sales commission paid to the overseas buyers under reverse charge mechanism have arrived at the conclusion that there was no suppression, mis-statement etc on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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