2026-VIL-1321-CESTAT-KOL-ST
  1. Home
  2. 2026-VIL-1321-CESTAT-KOL-ST

SERVICE TAX CESTAT Cases

Service Tax - Eligibility of Cenvat Credit taken on basis of supplementary invoice issued by service provider for prior periods when service tax was not originally charged - Service provider had not discharged service tax liability from earlier years and issued supplementary invoice in 2016 for prior years and paid service tax with interest and penalty on self-disclosure, appellant took Cenvat Credit on basis of supplementary invoice - Department denied Cenvat Credit invoking Rule 9(1)(bb) of Cenvat Credit Rules 2004 claiming service provider had suppressed facts - Whether Cenvat Credit is barred under Rule 9(1)(bb) when no show cause notice and demand has been confirmed against service provider - HELD - Cenvat Credit on supplementary invoices is admissible when condition precedent of Rule 9(1)(bb) is not satisfied. Rule 9(1)(bb) provides embargo on taking Cenvat Credit only where additional amount of tax has become recoverable from service provider on account of fraud, collusion, willful misstatement or suppression. Recoverable demand requires that demand of service tax must be confirmed after show cause notice is issued and no appeal is pending - In present case no SCN was issued against service provider let alone existence of recoverable demand. Revenue has not made out any case for denial of Cenvat Credit. Supplementary invoices issued by service provider in prescribed form under Service Tax Rules are valid documents for taking Cenvat Credit - In absence of show cause notice and determination that additional amount has become recoverable, tax amounts paid by service provider cannot be denied on ground that Rule 9(1)(bb) is attracted. Demand confirmed against appellant is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?